TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Notifications
of of All Notifications
Note
Bookmark
Share
Don't have an account? Register Here
of <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.
TaxTMI 
TaxTMI 
