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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)
                                     Notification
                                                    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
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;
            (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
services).

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




Where,
                 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
period;

(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;
                                                                                                      Annexure
                                                                 FORM A

 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
 October

 To,

 The Assistant Commissioner or Deputy Commissioner of Central Excise,

 ..................................................................................................

 Sir,

         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]
                                                          half year
                    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
       similar business
 2     supply of manpower for
       any purpose or security
       services
 3     service portion in the
       execution of a works
       contract
 Total

 (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:

 3. Declaration

 (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
 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
                               other authorised person)

                                      Name of the Claimant              ..........................
                                      Registration Number               ..........................
                                      Address of the Claimant           ..........................

 4. Enclosures:

 (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



Forwarded to-

(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 :

                       Amount refunded
                       Account Number
                       Reference No. of
                       transfer
                       Name of the Bank
                       Address of the
                       Branch
                       IFSC code

       Date d d m m y y y y
                                                 Chief Accounts officer

                                                             [F.No. 354 /247/ 2012-TRU]


                                                                          (Akshay Joshi)
                                              Under Secretary to the Government of India

 
 
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