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CENVAT CREDIT RULES, 2004. [Notification No. 23/2004-C.E. (N.T.), dated 10-9-2004 as amended] ollowin. extent and commencement. — (1) These rules may be called the . (2) They extend to the whole of India :
Rule 1. Short title, extent and commencement -(1)These rules may be called the CENVAT Credit Rules 2004. (2) They extend to the whole of India: Provided that nothing contained in these rules relating to availment and utilization of credit of service tax shall apply to the State of Jammu and Kashmir.
Sep 10, 2004 · 1. Short title, extent and commencement. (1) These rules may be called the CENVAT Credit (Fifth Amendment) Rules, 2006. (2) They shall come into force on the 1st day of May, 2006. (Above rule 1 has been amended vide Notification No. 10/2006 - Central Excise (N.T.), dated 25/04/2006) 2. Definitions.
SALIENT FEATURES. 1. CENVAT Credit Rules, 2004 (CCR 04) have been notified vide Notification No. 23/2004-Central Excise (NT) dt. 10-9-2004. The same is in supersession of CENVAT Credit Rules, 2002 (CCR 02) and Service Tax Credit Rules, 2002 (STCR). CCR 04 applies to the whole of India.
Dec 26, 2010 · The CENVAT Credit Rules, 2004, introduced with effect from 10.9.2004, provides for availment of the credit of the Service Tax paid on the input services/Central Excise duties paid on inputs/capital goods/Additional Customs duty leviable under section 3 of the Customs Tariff Act, equivalent to the duties of excise.
3. CENVAT credit.- (1) A manufacturer or producer of final products or a 22 [provider of output service] [provider of taxable service] shall be allowed to take credit (hereinafter referred to as the CENVAT credit) of - (i) the duty of excise specified in the First Schedule to the Excise Tariff Act, leviable under the Excise Act;
CENVAT Credit Rules, 2004 contains 16 Rules wherein both manufacturers and service providers are allowed to take input credit on goods and services apart from capital goods.
May 31, 2013 · In this Article I have discussed Rule 2 to Rule 5 of CENVAT Credit Rules, 2004. RULE 2 (A) : Capital Goods. “capital goods” means:- definition of “capital goods” is amended by notification no. 28/2012 dated 20.6.2012. (A) the following goods, namely:-
Sep 10, 2004 · 1. Short title, extent and commencement.- (1) These rules may be called the CENVAT Credit Rules, 2004. (2) They extend to the whole of India: Provided that nothing contained in these rules relating to availment and utilization of credit of service tax shall apply to the State of Jammu and Kashmir.
Rule 5A. : Refund of CENVAT credit to units in specified areas. Rule 5B. : Refund of CENVAT credit to service providers providing services taxed on reverse charge basis.-. Rule 6. : Obligation of manufacturer of dutiable and exempted goods and provider of taxable and exempted services.
