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<h1>Service providers taxed under reverse charge can claim a refund of unused CENVAT credit per Rule 5B, Cenvat Credit Rules 2004.</h1> Providers of services taxed on a reverse charge basis under section 68(2) of the Finance Act, who cannot utilize their CENVAT credit on inputs and input services for service tax payment on output services, are eligible for a refund of the unutilized CENVAT credit. This refund is contingent upon compliance with procedures, safeguards, conditions, and limitations specified by the Board through notifications in the Official Gazette, as outlined in Rule 5B of the Cenvat Credit Rules, 2004.