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of <h1>Service providers under Rule 5B, Cenvat Credit Rules, 2004, can claim refunds for unutilized credits with conditions.</h1> Service providers operating under the reverse charge mechanism, as per Rule 5B of the Cenvat Credit Rules, 2004, are eligible for a refund of unutilized Cenvat credit. This applies to services like renting motor vehicles, manpower supply, and works contract execution. Refunds are subject to conditions outlined in Notification No. 12/2014-CE (NT) dated 3-3-2014, and claims must be filed biannually using Form A within one year of the due date for half-yearly returns. The refund is limited to the service tax payable by the receiver, and any excess credit can be reclaimed if the sanctioned refund is less than claimed.
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