Refund of unavailed CENVAT Credit, Central Excise

[Sanjay Mungee]

Dear Team Members,

Very good Morning & have a great day to all.

We are a Civil Construction industry using Cement & Steel in large quantities for our various ongoing Govt as well as private projects.

Being end product free of Excise duty, we are neither able to avail CENVAT Credit nor get refund of same.

Can any member, please guide us, how the refund of unavailed CENVAT Credit can be obtained ?

Same is the case for Service Tax also.

Can we get refund of Service Tax also along with CENVAT credit ?

If Yes, can you please guide me with notifications or previous case ? If No, why ? under which notification ?

Await for prompt responses from group members.

Thanks,

Sanjay Mungee

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

According to rule 5 of CENVAT Credit Rules, 2004, a manufacturer who clears a final product or an intermediate product for export without payment of duty under bond or letter of undertaking, or a service provider who provides an output service which is exported without payment of service tax, shall be allowed refund of CENVAT credit. In other cases there will be no refund of un-utilized cenvat credit.