https://www.taxtmi.com/article/detailed?id=5574 Partial reverse charge applies to renting of passenger vehicles, supply of manpower/security services, and service portion of works contracts when the provider is an individual/HUF/partnership/LLP/AoP located in the taxable territory and the recipient is a body corporate business entity in the taxable territory; specified liability splits apply. Rule 5B allows half yearly refund of unutilised Cenvat credit in Form A within prescribed time limits (with transitional dates for initial periods), requires specified particulars and declarations, and permits the Commissioner to call for documents; full reverse charge cases are ineligible and if both parties are individual proprietors reverse charge does not apply. en-us Thu, 17 Apr 2014 06:12:24 +0530 Thu, 17 Apr 2014 06:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5574 Partial reverse charge applies to renting of passenger vehicles, supply of manpower/security services, and service portion of works contracts when the provider is an individual/HUF/partnership/LLP/AoP located in the taxable territory and the recipient is a body corporate business entity in the taxable territory; specified liability splits apply. Rule 5B allows half yearly refund of unutilised Cenvat credit in Form A within prescribed time limits (with transitional dates for initial periods), requires specified particulars and declarations, and permits the Commissioner to call for documents; full reverse charge cases are ineligible and if both parties are individual proprietors reverse charge does not apply. Articles Cenvat Credit Thu, 17 Apr 2014 06:12:24 +0530 https://www.taxtmi.com/article/detailed?id=5574