Cenvat credit refund available to providers of reverse-charge services subject to Board-prescribed procedural safeguards and conditions. A provider of services notified under sub section (2) of section 68 who cannot utilise CENVAT credit on inputs and input services for payment of service tax on services under the reverse charge mechanism shall be allowed a refund of such unutilised CENVAT credit subject to procedure, safeguards, conditions and limitations specified by the Board by notification in the Official Gazette.