If the "input service tax credit" cannot be used by the service provider, then he can get cash refund of the same under Rule 5 of the Cenvat Credit Rules. You have to go through various conditions prescribed under rule 5 of the Cenvat Credit Rules to be eligible for such refund.

Agree with Mr Rajesh Sir...

THE EMPLOYEE CONTRIBURION IN PROVIDEND FUND IS  12% OF BASIC SALARY

& THE SAME IS EMPLOYER

BUT IF THE EMPLOYER DEDUCT BOTH (EMPLOYEE & EMPLOYER CONTRIBUTION I.E. 24%)

FROM THE SALARY OF EMPLOYEE.

WHAT ACTION WIIL BE TAKEN BY THE RESPECTIVE DEPARTMENT