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

CENVAT credit refund available for export-oriented units unable to utilize accumulated service tax credits under BAS BSS GTA services. Entitlement to a refund of accumulated CENVAT credit is confirmed for an export-oriented unit that has unutilized service tax credits under BAS, BSS, GTA and other services and may apply for refund of those unutilized credits.