'Achhe Din aagaye' - CENVAT credit on Overseas Export commission

From above mentioned Title "Achhe Din aagaye" is still far away as the intermediary definition change does not exculde the responsibility of the person exporting the goods from paying the service tax under reverse mechnism as the definition of intermediary now stands as:
[ (f) “intermediary" means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the 'main' service) or a supply of goods, between two or more persons, but does not include a person who provides the main service or supplies the goods on his account;]
Substituted vide Notification No. 14/2014 - Service Tax dated 11th July, 2014, w.e.f. 1st day of October, 2014.

The word "but does not include a person who provides the main service or supplies the goods in his account" is relevant here. So the perosn who selling the goods i.e. manufacture exporter/exporter is not covered hence need to pay the service tax under reverse mechnism or file the return as given in notification no. 42/2012 exp-4.

Pawan Batra 30/07/2014