Seeks to notify procedures, safeguards, conditions and limitations for grant of refund of CENVAT Credit under rule 5B of CENVAT Credit Rules, 2004
March, 05th 2014
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, dated the 3rd March, 2014
No.12/2014 Central Excise (N.T.)
G.S.R. (E). In exercise of the powers conferred by rule 5B of the CENVAT Credit
Rules, 2004 (hereinafter referred to as the said rules), the Central Board of Excise and
Customs hereby directs that the 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
(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;
(ii) supply of manpower for any purpose or security services; or
(iii) service portion in the execution of a works contract;
(hereinafter the above mentioned services will be termed as partial reverse charge
Explanation:- For the purpose of this notification,-
Unutilised CENVAT credit taken on inputs and
input services during the half year for providing = (A) (B)
partial reverse charge services
CENVAT credit turnover of output service under partial
taken on inputs reverse charge during the half year
A = and input (*) total turnover of goods and services during
services during the half year
the half year
Service tax paid by the service provider for
B = such partial reverse charge services during
the half year;
(b) the refund of unutilised CENVAT credit shall not exceed an amount of service tax
liability paid or payable by the recipient of service with respect to the partial reverse
charge services provided during the period of half year for which refund is claimed;
(c) the amount claimed as refund shall be debited by the claimant from his CENVAT
credit account at the time of making the claim;
(d) in case the amount of refund sanctioned is less than the amount of refund claimed,
then the claimant may take back the credit of the difference between the amount
claimed and the amount sanctioned;
(e) the claimant shall submit not more than one claim of refund under this notification
for every half year;
(f) the refund claim shall be filed after filing of service tax return as prescribed under
rule 7 of the Service Tax Rules for the period for which refund is claimed;
(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 filing of return for the half year:
Provided that the last date of filing of application in Form A, for the period
starting from the 1st day of July,2012 to the 30th day of September,2012, shall be the
30th day of June,2014;
(b) if more than one return is required to be filed for the half year, then the time limit
of one year shall be calculated from the due date of filing of the return for the later
(c) the applicant shall file the refund claim along with copies of the return (s) filed for
the half year for which the refund is claimed;
(d) the Assistant Commissioner or Deputy Commissioner to whom the application for
refund is made may call for any document in case he has reason to believe that
information provided in the refund claim is incorrect or insufficient and further enquiry
needs to be caused before the sanction of refund claim;
(e) at the time of sanctioning the refund claim, the Assistant Commissioner or Deputy
Commissioner shall satisfy himself or herself in respect of the correctness of the refund
claim and that the refund claim is complete in every respect;
Application for refund of CENVAT Credit under rule 5B of the CENVAT
Credit Rules, 2004 for the half year beginning from 1st of April/1st of
The Assistant Commissioner or Deputy Commissioner of Central Excise,
I/We have provided taxable 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. Description of service Value of Total Service tax Service tax
No output Service liability liability of the
services tax discharged by receiver of such
provided liability the provider output service
during during of output during the half-
the half the half service year [Column 3
year year during the Column 4]
1 2 3 4 5
1 renting of a motor vehicle
designed to carry
passengers on non abated
value, to any person who
is not engaged in a
2 supply of manpower for
any purpose or security
3 service portion in the
execution of a works
(b) Particulars of the amount eligible for refund at the end of the half year:-
Period Service tax liability Amount of unutilised CENVAT The eligible
beginning of the receiver of Credit taken on inputs or input refund amount
from 1st such output service services during the half year for (minimum of
April/1st during the half-year providing services taxable under column 2 and
October (total of column 5 partial reverse charge [as calculated 3)
of above table) in para 1(a) of the notification].
1 2 3 4
(c), I/we have debited the CENVAT credit account by Rs. .......... for seeking refund.
2. Details of the Bank Account to which the refund amount to be credited: Refund
sanctioned in my favour should be credited in my/ our bank account.
Details furnished below;
(i) Account Number :
(ii) Name of the Bank :
(iii) Branch (with address):
(iv) IFSC Code:
(i) I/We certify that the 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
(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
(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
Date d d m m y y y y Signature of the Claimant ...........................
other authorised person)
Name of the Claimant ..........................
Registration Number ..........................
Address of the Claimant ..........................
(i) Copy of the ST-3 returns for the half year.
5. Refund Order No.
Date d d m m y y y y
The refund claim filed by Shri/Messrs _______________________has been
scrutinized with the relevant Central Excise/ Service Tax records. The said refund claim
has been examined with respect to relevant enclosures and has/has not been found in
order. A refund of Rs. ____________________________ (Rupees
____________________) is sanctioned/The refund claim filed is rejected.
Assistant Commissioner or Deputy Commissioner of Central Excise
(i) The Chief Accounts officer, Central Excise, for information and necessary action.
(ii) The Commissioner of Central Excise.
Assistant Commissioner or Deputy Commissioner of Central Excise
(i) Passed for payment of Rs. ______________ (Rupees ____________) The
amount is adjustable under head "0044 - Service tax - Deduct Refunds".
(ii) Amount credited to the account of the claimant as per the details below :
Reference No. of
Name of the Bank
Address of the
Date d d m m y y y y
Chief Accounts officer
[F.No. 354 /247/ 2012-TRU]
Under Secretary to the Government of India