Rules, 2004. The prescribed
formula is reproduced below:-
(Export turnover of goods + Export turnover of services) x Net CENVAT
Refund Amount = Total turnover Credit
Further ... following manner, namely:-
Export turnover of services = payment received
during the relevant period of export services +
export services whose provision has been
completed for which
Official Gazette:
specified in sub-rule.
(Export turnover of good + Export turnover of services)
Refund amount =
* Net CENVAT credit Total turnover
Where,-
(A) "Refund ... following
manner, namely:-
Export turnover of services =
payments received during the
relevant period for export services
+ export services whose provision
has been completed for which
notification in the Official Gazette:
Refund amount = (Export turnover of goods+ Export turnover of services)WNet CENVAT credit
Total turnover
Where,--
(A) "Refund amount ... following manner, namely:--
Export turnover of services = payments received during the relevant period for export services + export services whose provision has been completed for which
notification
in the Official Gazette:
Refund amount=
(Export turnover of goods + Export turnover of services) x Net CENVAT credit
Total turnover
Where,-
(A) "Refund ... following manner, namely:-
Export turnover of services = payments received during the
relevant period for export services + export services whose
provision has been completed for which
Export Turnover''
and the Assessing Officer was directed to delete the
exclusion of foreign exchange from the 'Export Turnover ... excluded in computing the 'Export
Turnover' as it forms part of the 'Export
Turnover'. In the instant case as is clear
from the
export, the same proportion as the amount of the
export turnover specified in such certificate bears
to the total export turnover ... services cannot be excluded in
computing the export turnover as it forms part of the
export turnover. In the instant case as is clear from
export turnover" means the consideration in
respect of export by the undertaking, being
the Unit of articles or things or services
received ... connection with export of computer software, cannot
be excluded in computing the export turnover as it forms
part of export turnover. The aforesaid order
turnover
Where,__
(A) Refund amount means xxxxx
(B) Net CENVAT credit means xxxxx
(C) Export turnover of goods means xxxxx
(D) Export turnover of services ... xxxx
Export turnover of services = payments received during the relevant period for export services + export services whose provision....
(E) Total turnover means xxxxx
(a) xxxxx
turnover
Where,__
(A) Refund amount means xxxxx
(B) Net CENVAT credit means xxxxx
(C) Export turnover of goods means xxxxx
(D) Export turnover of services ... xxxx
Export turnover of services = payments received during the relevant period for export services + export services whose provision....
(E) Total turnover means xxxxx
(a) xxxxx
with by him
pertains to non payment of GST on turnover from export of services. As
regards this issue, he pointed out that the export ... authority. With regard to the non
payment of GST on turnover from export of services, learned senior
standing counsel contends that the services should
