https://www.taxtmi.com/forum/issue?id=4861 A service recipient under the reverse charge mechanism may seek refund of accumulated CENVAT credit when it cannot be utilised, subject to the Service Tax statutory framework and the CENVAT Credit Rules, 2004 (as amended); export of services is a cited context for refund eligibility and procedural requirements are prescribed by those rules and related notifications. en-us Sat, 27 Oct 2012 16:54:57 +0530 Thu, 23 Jan 2025 15:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4861 A service recipient under the reverse charge mechanism may seek refund of accumulated CENVAT credit when it cannot be utilised, subject to the Service Tax statutory framework and the CENVAT Credit Rules, 2004 (as amended); export of services is a cited context for refund eligibility and procedural requirements are prescribed by those rules and related notifications. Discussion-Forum Service Tax Sat, 27 Oct 2012 16:54:57 +0530 https://www.taxtmi.com/forum/issue?id=4861