Refund of Cenvat credit for reverse charge services limited by receiver's service tax liability and turnover proportion. Refund of CENVAT credit is available to service providers covered under reverse charge who cannot utilise input and input service credit. Eligible categories include renting of passenger motor vehicles (where no abatement is availed), manpower and security supply, and service portion of works contracts. Claims must be filed every half year in Form A after filing the half yearly return and within one year of its due date. Refund is limited to the service tax payable by the service receiver and calculated pro rata by the ratio of reverse charge output service turnover to total turnover; claimed amounts must be debited to the CENVAT credit account.
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Provisions expressly mentioned in the judgment/order text.
Refund of Cenvat credit for reverse charge services limited by receiver's service tax liability and turnover proportion.
Refund of CENVAT credit is available to service providers covered under reverse charge who cannot utilise input and input service credit. Eligible categories include renting of passenger motor vehicles (where no abatement is availed), manpower and security supply, and service portion of works contracts. Claims must be filed every half year in Form A after filing the half yearly return and within one year of its due date. Refund is limited to the service tax payable by the service receiver and calculated pro rata by the ratio of reverse charge output service turnover to total turnover; claimed amounts must be debited to the CENVAT credit account.
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