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<h1>Claiming Refund of Unutilized CENVAT Credit Under Rule 5B for Partial Reverse Charge Services: Key Conditions and Deadlines</h1> The procedures, safeguards, conditions, and limitations for claiming a refund of unutilized CENVAT credit under Rule 5B of the CENVAT Credit Rules, 2004. It applies to service providers under partial reverse charge services, such as renting motor vehicles and works contracts. Key conditions include claiming refunds for unutilized credit during a half-year period, ensuring the refund does not exceed service tax liability, and debiting the claimed amount from the CENVAT credit account. Refund claims must be submitted using Form A to the jurisdictional Assistant or Deputy Commissioner of Central Excise within specified deadlines.
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