Refund of unavailed CENVAT Credit

[Sanjay Mungee]

Dear Team Members,

Very good Morning & have a great day to all.

We are a Civil Construction industry using Cement & Steel in large quantities for our various ongoing Govt as well as private projects.

Being end product free of Excise duty, we are neither able to avail CENVAT Credit nor get refund of same.

Can any member, please guide us, how the refund of unavailed CENVAT Credit can be obtained ?

Same is the case for Service Tax also.

Can we get refund of Service Tax also along with CENVAT credit ?

If Yes, can you please guide me with notifications or previous case ? If No, why ? under which notification ?

Await for prompt responses from group members.

Thanks,

Sanjay Mungee

AI Summary

Civil construction firm seeks refund on unavailed CENVAT Credit; Rule 5 excludes non-exporters. Guidance on past cases needed. A civil construction company is seeking guidance on obtaining refunds for unavailed CENVAT Credit and Service Tax, as their end products are exempt from excise duty. The query highlights that they use large quantities of cement and steel for government and private projects. A response clarifies that under Rule 5 of the CENVAT Credit Rules, 2004, refunds are allowed for manufacturers or service providers exporting without duty payment, but not for other cases. The discussion seeks further guidance on notifications or previous cases relevant to their situation.