https://www.taxtmi.com/article/detailed?id=5540 Refund of CENVAT credit is available to providers of services notified under the Reverse Charge Mechanism when unutilized CENVAT credit on inputs and input services cannot be used for service tax on specified partial reverse charge services (renting of passenger motor vehicles to non-similar businesses, manpower/security supply, and service portion of works contracts). Refunds are limited by a proportional formula tied to turnover of such services and capped by the service tax liability of the recipient; the claimed amount must be debited from the claimant's CENVAT account and supported by prescribed returns and documents filed in Form A within the stipulated time. en-us Wed, 26 Mar 2014 07:57:45 +0530 Wed, 26 Mar 2014 07:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5540 Refund of CENVAT credit is available to providers of services notified under the Reverse Charge Mechanism when unutilized CENVAT credit on inputs and input services cannot be used for service tax on specified partial reverse charge services (renting of passenger motor vehicles to non-similar businesses, manpower/security supply, and service portion of works contracts). Refunds are limited by a proportional formula tied to turnover of such services and capped by the service tax liability of the recipient; the claimed amount must be debited from the claimant's CENVAT account and supported by prescribed returns and documents filed in Form A within the stipulated time. Articles Service Tax Wed, 26 Mar 2014 07:57:45 +0530 https://www.taxtmi.com/article/detailed?id=5540