Refund of Cenvat Credit in case of Service Providers covered in reverse charge basis

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.... (NT) dated 3-3-2014 Rule 5B- A provider of service providing services notified under sub-section (2) of section 68 of the Finance Act and being unable to utilise the CENVAT credit availed on inputs and input services for payment of service tax on such output services, shall be allowed refund of such unutilised CENVAT credit subject to procedure, safeguards, conditions and limitations, as may b....