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    <title>Refund of Cenvat Credit in case of Service Providers covered in reverse charge basis</title>
    <link>https://www.taxtmi.com/manuals?id=854</link>
    <description>Refund of CENVAT credit is available to service providers covered under reverse charge who cannot utilise input and input service credit. Eligible categories include renting of passenger motor vehicles (where no abatement is availed), manpower and security supply, and service portion of works contracts. Claims must be filed every half year in Form A after filing the half yearly return and within one year of its due date. Refund is limited to the service tax payable by the service receiver and calculated pro rata by the ratio of reverse charge output service turnover to total turnover; claimed amounts must be debited to the CENVAT credit account.</description>
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    <pubDate>Thu, 28 May 2015 17:50:00 +0530</pubDate>
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      <title>Refund of Cenvat Credit in case of Service Providers covered in reverse charge basis</title>
      <link>https://www.taxtmi.com/manuals?id=854</link>
      <description>Refund of CENVAT credit is available to service providers covered under reverse charge who cannot utilise input and input service credit. Eligible categories include renting of passenger motor vehicles (where no abatement is availed), manpower and security supply, and service portion of works contracts. Claims must be filed every half year in Form A after filing the half yearly return and within one year of its due date. Refund is limited to the service tax payable by the service receiver and calculated pro rata by the ratio of reverse charge output service turnover to total turnover; claimed amounts must be debited to the CENVAT credit account.</description>
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      <law>Cenvat Credit</law>
      <pubDate>Thu, 28 May 2015 17:50:00 +0530</pubDate>
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