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    <title>Eligibility of refund to the service receiver</title>
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    <description>Whether the service recipient can obtain refund of service tax paid under the reverse charge on wct, mra and cab services, and refund of inputs under Rule 5 CCR 2004 for supplies treated as deemed exports under Notification No. 12/2012-CE, sl. nos. 336 and 338, and what other indirect tax or FTP mechanisms exist to monetise large accumulated cenvat credit. The practical suggestion offered is procurement under an advance license and regular applications for refund under Rule 5 to reduce the accumulation.</description>
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      <description>Whether the service recipient can obtain refund of service tax paid under the reverse charge on wct, mra and cab services, and refund of inputs under Rule 5 CCR 2004 for supplies treated as deemed exports under Notification No. 12/2012-CE, sl. nos. 336 and 338, and what other indirect tax or FTP mechanisms exist to monetise large accumulated cenvat credit. The practical suggestion offered is procurement under an advance license and regular applications for refund under Rule 5 to reduce the accumulation.</description>
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