Unutilised Cenvat Credit

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Hi frenz...

 

Had a doubt regarding refund of unutilised cenvat credit...

Theres a company which is a STP Unit. It got its Service Tax Registration in Nov 09. Can the company claim refund of unutilised cenvat credit for the period Apr 09 to Oct 09

 

Thanks

Vidisha

Replies (5)
the claim for refund shall be filed, within six months or such extended period as the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall permit, from the date of actual payment of service tax by such developer or unit to service provider for more detail read notification No.9/2009 of service tax by this link https://www.servicetax.gov.in/notifications/notfns-2k9/st09-2k9.htm

Hey but the notification talks about SEZ. The company i m talking about is a STP Unit, its not a SEZ.

What is the due date of Service tax Payment m/o last quarter & Month March Corporate & Noncorporate assesse both

Refund of cenvat credit is governed by the rule 5 of cenvat credit rule 2004 and refund can be claimed only if the services were exported or used in export.

it is not possible to get refund for the period April 09 to Oct. 09


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