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    <title>Seeks to notify procedures, safeguards, conditions and limitations for grant of refund of CENVAT Credit under rule 5B of CENVAT Credit Rules, 2004</title>
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    <description>Refund of CENVAT credit is allowed to providers of specified partial reverse charge services where the recipient is liable to pay service tax, limited to the unutilised CENVAT credit attributable to those services and capped by the service tax liability of the recipient for the half year. Eligible credit excludes inputs/input services received before 1 July 2012. Claimants must debit their CENVAT account when claiming, may restore disallowed amounts, submit one claim per half year in Form A within one year of the return due date, attach ST 3 returns and required enclosures, and respond to any document calls by the tax officer who must verify the claim before sanction.</description>
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    <pubDate>Mon, 03 Mar 2014 00:00:00 +0530</pubDate>
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      <title>Seeks to notify procedures, safeguards, conditions and limitations for grant of refund of CENVAT Credit under rule 5B of CENVAT Credit Rules, 2004</title>
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      <description>Refund of CENVAT credit is allowed to providers of specified partial reverse charge services where the recipient is liable to pay service tax, limited to the unutilised CENVAT credit attributable to those services and capped by the service tax liability of the recipient for the half year. Eligible credit excludes inputs/input services received before 1 July 2012. Claimants must debit their CENVAT account when claiming, may restore disallowed amounts, submit one claim per half year in Form A within one year of the return due date, attach ST 3 returns and required enclosures, and respond to any document calls by the tax officer who must verify the claim before sanction.</description>
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      <pubDate>Mon, 03 Mar 2014 00:00:00 +0530</pubDate>
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