Service Tax Refund

[P Ovhal]

My friend worked in a EOU, they have CENVAT (Service tax) credit above1 crore from 5 years and they are not in position to utilize the same. they wish to refund this Tax paid under BAS, BSS, GTA and other Services.

Please advise.

[YAGAY andSUN]

Yes, they can apply for refund.

AI Summary

Service Tax Refund Possible for Unused CENVAT Credit in Export Units, Inquiry Confirms Refund Applicability for Various Services. A user inquired about the possibility of obtaining a service tax refund for a friend who worked in an Export Oriented Unit (EOU) with over 1 crore in unused CENVAT credit accumulated over five years. The credit pertains to taxes paid under Business Auxiliary Services (BAS), Business Support Services (BSS), Goods Transport Agency (GTA), and other services. A respondent confirmed that it is possible to apply for a refund of the service tax.