Refund of CENVAT credit to a provider of services - Procedures, safeguards, conditions and limitations : Section 68 of the Finance Act,1994.

No: 101 Dated: Mar, 03 2014

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.