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= 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.

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.