In case of certain services coverd under reverse charge, Service provider may have unutlized Cenvat
Refund of same is available under Notification No 12/2014-Central Excise (Non-Tariff) dated 03 March 2014
Following services are covered
- Rent a Cab
- Manpower Services
- Works Contract Services
Amount of Refund
A-B
Where
A= Amount of Cenvat UnUTILIZED*Total Services of these 3 services/total turnover of all goods and services
B=Service Tax paid on 3 services during
Conditions to be fulfilled
Only one claim of refund allowed every half year.
(i.e., from April to September and October to March)
Prescribed Form is Form A.
Application need to be made to AC/DC together with prescribed documents.
Due date of filing refund claim is 1 year from filing of half yearly service tax return
Refund claim shall be filed after filing of service tax return for the period for which refund is claimed.
