Refund of Cenvat Credit in case of Service Providers covered in reverse charge basis

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..... fication No. 12/2014-CE (NT) dated 3-3-2014 Rule 5B- A provider of service providing services notified under sub-section (2) of section 68 of the Finance Act and being unable to utilise the CENVAT credit availed on inputs and input services for payment of service tax on such output services, shall be allowed refund of such unutilised CENVAT credit subject to procedure, safeguards .....

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..... iled every half year in Form A. Refund claim is required to be filed within one year from the due date of filing the half yearly return. Refund claim can be filed only after filing return for that half year. Refund amount shall not be more than amount of service tax payable by the service receiver. Refund of unutilized Cenvat credit will be granted in proportion of turnover of output s .....

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