Tds refund

RAJESH CHOUDHARY (Querist) 09 January 2012 This query is : Resolved
Respected Experts.
Wish you happy new year...
I would like to ask one question regarding Input sercice tax.., do reply to my query as soon as possible sir...

Can any one tell me What is the procedure for getting the refund of
Input service tax credit by an Export service provider.

Thanks in advanced.

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R.Ramachandran (Expert) 09 January 2012
Dear Mr. Rajesh,
Why do you say "TDS" when you are taking about refund of Input Service tax credit?

If the "input service tax credit" cannot be used by the service provider, then he can get cash refund of the same under Rule 5 of the Cenvat Credit Rules. You have to go through various conditions prescribed under rule 5 of the Cenvat Credit Rules to be eligible for such refund.