Credit of service tax paid during the premises was under construction, Service Tax

[prateek]

'A' is a B.P.O operational after 2 months from now-services to be rendered are covered under business aux. service but to be wholly exported as covered by export rules.Question is as now office from where services are to be rendered is under contruction and service tax is paid under various heads till office gets ready.Whether 'A' company can take refund of service tax paid in office construction even though services r to be rendered after 2 months(exported).

Posts / Replies

[Surender Gupta]

There is no scope for get the refund of Credit before any export of services. In your case, you can accumulate the service tax paid on the input services, can claim the refund only when you start actual export of output services.