https://www.taxtmi.com/article/detailed?id=5799 Refund of unutilised Cenvat credit for services under reverse charge is claimable half yearly in prescribed Form A after filing the Service Tax return; the amount is computed by apportioning Cenvat credit taken during the half year to turnover of partial reverse charge services, subtracting service tax paid by the service provider, and capped by the recipient's service tax liability for those services. The claimed amount must be debited from the Cenvat account, supporting particulars and declarations furnished in Form A, and the tax officer may verify documents and sanction the refund wholly or partly. en-us Tue, 26 Aug 2014 16:55:57 +0530 Tue, 26 Aug 2014 16:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5799 Refund of unutilised Cenvat credit for services under reverse charge is claimable half yearly in prescribed Form A after filing the Service Tax return; the amount is computed by apportioning Cenvat credit taken during the half year to turnover of partial reverse charge services, subtracting service tax paid by the service provider, and capped by the recipient's service tax liability for those services. The claimed amount must be debited from the Cenvat account, supporting particulars and declarations furnished in Form A, and the tax officer may verify documents and sanction the refund wholly or partly. Articles Service Tax Tue, 26 Aug 2014 16:55:57 +0530 https://www.taxtmi.com/article/detailed?id=5799