TaxTMI 
TaxTMI 
Seeks to notify procedures, safeguards, conditions and limitations for grant of refund of CENVAT Credit under rule 5B of CENVAT Credit Rules, 2004
X X X X Extracts X X X X
X X X X Extracts X X X X
....refund of CENVAT credit shall be allowed to a provider of services notified under sub-section (2) of section 68 of the Finance Act,1994, subject to the procedures, safeguards, conditions and limitations, as specified below, namely:- 1. Safeguards, conditions and limitations. - (a) the refund shall be claimed of unutilised CENVAT credit taken on inputs and input services during the half year for which refund is claimed, for providing following output services namely:- (i) renting of a motor vehicle designed to carry passengers on non abated value, to any person who is not engaged in a similar business; ^1[***] (iii) service portion in the execution of a works contract; (hereinafter the above mentioned services will be terme....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (g) no refund shall be admissible for the CENVAT credit taken on input or input services received prior to the 1st day of July,2012; Explanation. - For the purposes of this notification, half year means a period of six consecutive months with the first half year beginning from the 1st day of April every year and second half year from the 1st day of October of every year. 2. Procedure for filing the refund claim. - (a) the provider of output service, shall submit an application in Form A annexed hereto, along with the documents and enclosures specified therein, to the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, before the expiry of one year from the due date of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....able services where service recipient is also liable to pay service tax in terms of sub-section (2) of section 68 of the Finance Act, 1994. Accordingly the refund of CENVAT Credit in terms of Rule 5B of the CENVAT Credit Rules, 2004 (as per the details below) may be sanctioned. (a) Particulars of output services provided and service tax liability of the service provider and the service recipient during the period of half year for which refund is claimed:- Sl. No Description of service Value of output services provided during the half year Total Service tax liability during the half year Service tax liability discharged by the provider of output service during the half year Service tax liability of the receiver of such o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he aforesaid particulars are correct. (ii) I/We certify that we satisfy all the conditions that are contained in rule 5B of the CENVAT Credit Rules, 2004 and in Notification No. 12/2014-CE (NT), dated 3rd March,2014. (iii) I/We am/are the rightful claimant(s) of the refund of CENVAT Credit in terms of rule 5B, the same may be allowed in our favour. (iv) I/we have been authorised as the person to file the refund claim on behalf of the assessee. (v) I/We declare that we have not filed or will not file any other claim for refund under rule 5B of CENVAT Credit Rules, 2004, for the same half year to which this claim relates. Date d d m m y y y y Signature of the Claimant (proprietor/karta/partner/any oth....