CBEC vide its Circular 187/6/2015-Service Tax dated 10-11-2015 formulated a Scheme for Speedy grant of refund of accumulated and unutilized CENVAT Credit for Exporters of Services to help in unlocking the accumulated credit. Exporters of services today accumulate CENVAT credit on both input services and input goods as they are unable to set-off their input levies. It is proposed that speedy grant of refund of accumulated & unutilized CENVAT credit will help in ease of doing business by unlocking the accumulated credit. Central Board of Excise &Customs ( CBEC ) has declared this year (FY 2015-16) as the “Year of Tax Payer Services”. In order to enable speedy grant of such refunds to the exporters of services, a scheme has been formulated whereby on submission of a certificate from the statutory auditor/Chartered Accountant as well as the claimant, a provisional payment of 80% of the claimed amount will be made within 5 working days"