https://www.taxtmi.com/article/detailed?id=5794 Rule 5B permits refund of unutilized Cenvat credit to providers of specified services taxed under the partial reverse charge mechanism when such providers cannot utilize credit on inputs and input services against their output service tax liability. Eligibility is confined to the notified services-renting of passenger motor vehicles (non-abated), supply of manpower including security services, and service portion of works contracts-and to providers and receivers meeting the organisational and territorial criteria of the partial reverse charge rules. Procedural safeguards, conditions and limitations have been prescribed by notification; full reverse charge cases are excluded. en-us Fri, 22 Aug 2014 08:59:56 +0530 Fri, 22 Aug 2014 08:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5794 Rule 5B permits refund of unutilized Cenvat credit to providers of specified services taxed under the partial reverse charge mechanism when such providers cannot utilize credit on inputs and input services against their output service tax liability. Eligibility is confined to the notified services-renting of passenger motor vehicles (non-abated), supply of manpower including security services, and service portion of works contracts-and to providers and receivers meeting the organisational and territorial criteria of the partial reverse charge rules. Procedural safeguards, conditions and limitations have been prescribed by notification; full reverse charge cases are excluded. Articles Service Tax Fri, 22 Aug 2014 08:59:56 +0530 https://www.taxtmi.com/article/detailed?id=5794