Home› India› Ministry of Finance› In exercise of the powers conferred by section 93A of the Fi...
Date: 2016-02-03 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by section 93A of the Finance Act, 1994 32 of 1994, the Central Government, hereby makes following amendments in the notification of the Government of India in the Ministry of Finance Department of Revenue

Issued by Ministry of Finance · Department of Revenue

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

Executive Summary: The document contains four notifications from the Ministry of Finance, Department of Revenue, concerning amendments to service tax and central excise regulations. These notifications, effective February 3, 2016, address changes to the Finance Act of 1994 and related rules, including amendments to CENVAT credit rules and Swachh Bharat Cess. Key Points / Main Content: Service Tax Amendments: * Notification No. 01/2016: Amends notification No. 4/2012-Service Tax, dated June 29, 2012. * Substitutes subclause i in clause A of the Explanation concerning excisable goods used for export. * Omits clause B. * Modifies rates in column 4 of the schedule, substituting: * 0.04 with 0.05 * 0.06 with 0.07 * 0.08 with 0.09 * 0.12 with 0.14 * 0.18 with 0.21 * 0.20 with 0.23 * Notification No. 02/2016: Further amends notification No. 12/2013-Service Tax, dated July 1, 2013. * Inserts clause ba in paragraph 3, subparagraph III, after clause b. * SEZ Units or Developers are entitled to: * Refund of Swachh Bharat Cess paid on specified services where exemption is admissible but not claimed. * Refund amount determined by multiplying total service tax distributed by the effective rate of Swachh Bharat Cess and dividing by the rate of service tax specified in section 66B of the Finance Act, 1994. * Notification No. 03/2016: Amends notification No. 39/2012-Service Tax, dated June 20, 2012. * Inserts clause d after clause c in Explanation 1. * Defines "d" as Swachh Bharat Cess levied under subsection 2 of section 119 of the Finance Act, 2015. Central Excise Amendments: * Notification No. 02/2016-Central Excise: Amends the CENVAT Credit Rules, 2004. * These rules may be called the CENVAT Credit Second Amendment Rules, 2016. * Inserts a definition for "sales promotion" in rule 2, clause l, after subclause C, to include services by way of sale of dutiable goods on a commission basis. * Inserts a proviso in rule 3, subrule 4, stating that CENVAT credit shall not be utilized for payment of the Swachh Bharat Cess leviable under subsection 2 of section 119 of the Finance Act, 2015. Impact Analysis: Central Government: Impact: Responsible for implementing and enforcing the amended regulations related to service tax and central excise. Action Required: Update internal guidelines and systems to reflect the changes in rates, definitions, and procedures for claiming refunds and utilizing CENVAT credit. Businesses (Exporters, SEZ Units/Developers, Manufacturers): Impact: Subject to revised service tax rates, CENVAT credit rules, and eligibility for Swachh Bharat Cess refunds. Action Required: Adjust accounting and invoicing practices to comply with the new service tax rates. SEZ Units/Developers should assess eligibility and apply for Swachh Bharat Cess refunds. Manufacturers need to ensure CENVAT credit is not utilized for Swachh Bharat Cess payments. Tax Authorities: Impact: Required to administer and oversee the implementation of the amended service tax and central excise rules. Action Required: Provide guidance and clarification to taxpayers on the changes, process refund claims related to Swachh Bharat Cess, and monitor compliance with CENVAT credit utilization rules.

Key Entities Referenced

Finance Act, 1994: An important act being amended by the notifications. Central Government: The governing body issuing the notifications and making amendments. Ministry of Finance Department of Revenue: The department under which the notifications are being issued. Service Tax: Tax which is mentioned in the notifications. New Delhi: The place where the notification was issued. It is the capital of India. Finance Act, 2015: Act mentioned in the context of Swachh Bharat Cess. Swachh Bharat Cess: A tax levied for Swachh Bharat Abhiyan (Clean India Mission), mentioned in notifications. CENVAT Credit Rules, 2004: Rules being amended related to central value added tax credit.
Official Source Record View Original Source →
See Full Document Text
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 82] ubZ fnYyh] cq/okj] iQjojh 3] 2016@ek?k 14] 1937 No. 82] NEW DELHI, WEDNESDAY, FEBRUARY 3, 2016/ MAGHA 14 , 1937 िव(cid:7004)त म(cid:7074)ं ालय (राज(cid:7021)व िवभाग) अिधसचू ना नई (cid:7408)द(cid:7016) ली, 3 फरवरी, 2016 स.ं 01/2016-सवे ा कर सा.का.िन.139(अ).—िव(cid:7004) त अिधिनयम, 1994 (1994 का 32) क(cid:7409) धारा 93 क के तहत (cid:7079)द(cid:7004) त शि(cid:7334)य(cid:7298) का (cid:7079)योग करते (cid:7263)ए, के(cid:7008) (cid:7076) सरकार, एत(cid:7375)ारा, भारत सरकार, िव(cid:7004) त मं(cid:7074)ालय (राज(cid:7021) व िवभाग) क(cid:7409) अिधसूचना सं. 41/2012-सेवा कर, (cid:7408)दनांक 29 जून, 2012, सा.का.िन. सं. 519 (अ), (cid:7408)दनांक 29 जून, 2012 के भारत के राजप(cid:7074), असाधारण म(cid:7286) (cid:7079)कािशत, म(cid:7286) िन(cid:7013) निलिखत संशोधन करती है, यथा :- उ(cid:6989) त अिधसूचना म(cid:7286),- (क) (cid:7021) प(cid:7020) टीकरण म(cid:7286),- (I) उपवा(cid:6989) य (क) म(cid:7286), उप-उपवा(cid:6989) य (i) के (cid:7021) थान पर िन(cid:7013) निलिखत उप-उपवा(cid:6989) य (cid:7079)ित(cid:7021) थािपत (cid:7408)कया जाएगा, यथा :- “(i) उ(cid:7004) पाद शु(cid:7016) क वाली व(cid:7021) तु(cid:7312) के मामले म,(cid:7286) िजनके िनया(cid:6981)त के िलए कर यो(cid:6991) य सेवा(cid:7312) िजनका (cid:7408)क कारखाने के बाहर या (cid:7408)कसी अ(cid:7008)य (cid:7021) थान पर या उ(cid:6989) त व(cid:7021) तु(cid:7312) के उ(cid:7004) पादन या िविनमा(cid:6981)ण के प(cid:7407)रसर(cid:7298) म(cid:7286) (cid:7079)योग (cid:7263)आ है;’’ (II) उपवा(cid:6989) य (ख) को िनरिसत (cid:7408)कया जाएगा; (ख) दर(cid:7298) क(cid:7409) अनुसूची म(cid:7286), कॉलम (4) म(cid:7286), - i.(cid:32) जहां-जहां अंक ‘’0.04’’, आये ह(cid:7298) उनके (cid:7021) थान पर अंक ‘’0.05’’ (cid:7079)ित(cid:7021) थािपत (cid:7408)कए जाएंगे; ii.(cid:32) जहां-जहां अंक ‘’0.06’’, आये ह(cid:7298) उनके (cid:7021) थान पर अंक ‘’0.07’’ (cid:7079)ित(cid:7021) थािपत (cid:7408)कए जाएंगे; iii.(cid:32) जहां-जहां अंक ‘’0.08’’, आये ह(cid:7298) उनके (cid:7021) थान पर अंक ‘’0.09’’ (cid:7079)ित(cid:7021) थािपत (cid:7408)कए जाएंगे; iv.(cid:32) जहां-जहां अंक ‘’0.12’’, आये ह(cid:7298) उनके (cid:7021) थान पर अंक ‘’0.14’’ (cid:7079)ित(cid:7021) थािपत (cid:7408)कए जाएंगे; v.(cid:32) जहां-जहां अंक ‘’0.18’’, आये ह(cid:7298) उनके (cid:7021) थान पर अंक ‘’0.21’’ (cid:7079)ित(cid:7021) थािपत (cid:7408)कए जाएंगे; और vi.(cid:32) जहां-जहां अंक ‘’0.20’’, आये ह(cid:7298) उनके (cid:7021) थान पर अंक ‘’0.23’’ (cid:7079)ित(cid:7021) थािपत (cid:7408)कए जाएंगे; [फा.सं. 332/18/2015-टीआरय]ू के.कालीमु(cid:7004)थू, अवर सिचव 543 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] नोट : मूल अिधसूचना को भारत के राजप(cid:7074), असाधारण के भाग II, ख(cid:7003) ड 3, उप-ख(cid:7003) ड (i) म(cid:7286) अिधसूचना सं. 41/2012-सेवा कर, (cid:7408)दनांक 29 जून, 2012 के (cid:7367)ारा, सा.का.िन. 519 (अ), (cid:7408)दनांक 29 जून, 2012 के तहत (cid:7079)कािशत (cid:7408)कया गया है। MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION New Delhi, the 3rd February, 2016 No. 01/2016-Service Tax G.S.R.139(E).— In exercise of the powers conferred by section 93A of the Finance Act, 1994 (32 of 1994), the Central Government, hereby makes following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 41/2012–Service Tax, dated the 29th June, 2012, published in the Gazette of India, Extraordinary, (cid:118)(cid:100)(cid:105)(cid:101) number G.S.R. 519(E), dated the 29th June, 2012, namely:- In the said notification,- (a) in the Explanation,- (I) In clause (A), for sub-clause (i), the following sub-clause shall be substituted, namely:- “(i) in the case of excisable goods, taxable services that have been used beyond factory or any other place or premises of production or manufacture of the said goods, for their export;”; (II) clause (B) shall be omitted; (b) in the Schedule of rates, in column (4),- (i)(cid:32) for the figures “0.04”, wherever they occur, the figures “0.05” shall be substituted; (ii)(cid:32) for the figures “0.06”, wherever they occur, the figures “0.07” shall be substituted; (iii)(cid:32) for the figures “0.08”, wherever they occur, the figures “0.09” shall be substituted; (iv)(cid:32) for the figures “0.12”, wherever they occur, the figures “0.14” shall be substituted; (v)(cid:32) for the figures “0.18”, wherever they occur, the figures “0.21” shall be substituted; and (vi)(cid:32) for the figures “0.20”, wherever they occur, the figures “0.23” shall be substituted. [F. No. 332/18/2015-TRU ] K. KALIMUTHU, Under Secy. Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), (cid:118)(cid:100)(cid:105)(cid:101) notification No. 41/2012 – Service Tax, dated the 29th June, 2012 (cid:118)(cid:100)(cid:105)(cid:101) number G.S.R. 519(E), dated the 29th June, 2012. अिधसचू ना नई (cid:7408)द(cid:7016) ली, 3 फरवरी, 2016 स.ं 02/2016-सवे ा कर सा.का.िन.140(अ).– िव(cid:7004) त अिधिनयम, 1994 (1994 का 32) क(cid:7409) धारा 93 क(cid:7409) उपधारा (1), िव(cid:7004) त अिधिनयम, 2015 (2015 का 20) क(cid:7409) धारा 119 क(cid:7409) उपधारा (5) के साथ प(cid:7407)ठत, के तहत (cid:7079)द(cid:7004) त शि(cid:7334)य(cid:7298) का (cid:7079)योग करते (cid:7263)ए के(cid:7008) (cid:7076) सरकार, इस बात से संतु(cid:7020) ट होते (cid:7263)ए (cid:7408)क ऐसा करना जनिहत म(cid:7286) आव(cid:7019) यक ह,ै एत(cid:7375)ारा, भारत सरकार, िव(cid:7004) त मं(cid:7074)ालय (राज(cid:7021) व िवभाग) क(cid:7409) अिधसूचना सं. 12/2013-सेवा कर, (cid:7408)दनांक 1 जुलाई, 2013, भारत के राजप(cid:7074), असाधारण म(cid:7286) सा.का.िन. 448 (अ), (cid:7408)दनांक 1 जुलाई, 2013 के तहत (cid:7079)कािशत, म(cid:7286) िन(cid:7013) निलिखत अित(cid:7407)र(cid:6989) त संशोधन करती है, यथा :- उ(cid:6989) त अिधसूचना म(cid:7286), पैरा(cid:7061)ाफ 3 म(cid:7286), उप-पैरा(cid:7061)ाफ (III) म(cid:7286), उपवा(cid:6989) य (ख) के प(cid:7019) चात िन(cid:7013) निलिखत उपवा(cid:6989) य को अंत:(cid:7021)थ ािपत (cid:7408)कया जाएगा, यथा :- ‘’(खक) िवशेष आ(cid:7414)थक जोन क(cid:7409) इकाई या कोई डेवलपर िन(cid:7013) निलिखत के िलए हकदार होगा-¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 i.(cid:32) ऐसी िविश(cid:7020) ट सेवा(cid:7312) पर भुगतान (cid:7408)कए गए (cid:7021) व(cid:6994) छ भारत उपकर क(cid:7409) वापसी के िलए िजन पर आ(cid:7408)दत: छूट उपल(cid:7011)ध है ले(cid:7408)कन उनका दावा नह(cid:7277) (cid:7408)कया गया है; और ii.(cid:32) ऐसी रािश क(cid:7409) वापसी के िलए िजनक(cid:7409) संगणना उपवा(cid:6989) य (क) के अनुसार िवत(cid:7407)रत कुल सेवा कर को लागू (cid:7021) व(cid:6994) छ भारत उपकर से गुणा करके और इस (cid:7079)कार आने वाले गुणनफल म(cid:7286) िव(cid:7004) त अिधिनयम 1994 क(cid:7409) धारा 66ख म(cid:7286) िविन(cid:7416)द(cid:7020) ट सेवा कर क(cid:7409) दर से भाग देकर क(cid:7409) जाती ह।ै ’’ [फा.सं. 332/18/2015-टीआरय]ू के. कालीमु(cid:7004)थू, अवर सिचव नोट : मूल अिधसूचना को भारत के राजप(cid:7074), असाधारण के भाग II, ख(cid:7003) ड 3, उप-ख(cid:7003) ड (i) म(cid:7286) अिधसूचना सं. 12/2013- सेवा कर, (cid:7408)दनांक 1 जुलाई, 2013 के (cid:7367)ारा, सा.का.िन. 448(अ), (cid:7408)दनांक 1 जुलाई, 2013 के तहत, (cid:7079)कािशत (cid:7408)कया गया था और इसम(cid:7286) अंितम बार अिधसूचना सं. 7/2014-सेवा कर, (cid:7408)दनांक 11 जुलाई, 2014, सा.का.िन. सं. 476(अ), (cid:7408)दनांक 11 जुलाई, 2014 के तहत, संशोधन (cid:7408)कया गया ह।ै NOTIFICATION New Delhi, the 3rd February, 2016 No. 02/2016-Service Tax G.S.R.140(E).—In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), read with sub-section (5) of section 119 of the Finance Act, 2015 (20 of 2015), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2013–Service Tax, dated the 1st July, 2013, published in the Gazette of India, Extraordinary, (cid:118)(cid:100)(cid:105)(cid:101) number G.S.R. 448(E), dated the 1st July, 2013, namely:- In the said notification, in paragraph 3, in sub-paragraph (III), after clause (b), the following clause shall be inserted, namely:- “(ba) the SEZ Unit or the Developer shall be entitled to- i.(cid:32)refund of the Swachh Bharat Cess paid on the specified services on which (cid:97)(cid:98)(cid:45)(cid:110)(cid:105)(cid:111)(cid:105)(cid:116)(cid:105) exemption is admissible but not claimed; and ii.(cid:32)the refund of amount as determined by multiplying total service tax distributed to it in terms of clause (a) by effective rate of Swachh Bharat Cess and dividing the product by rate of service tax specified in section 66B of the Finance Act, 1994.”. [F. No. 332/18/2015-TRU ] K. KALIMUTHU, Under Secy. Note.- The principal notification was published in the Gazette of India, Extraordinary, by notification No. 12/2013– Service Tax, dated the 1st July, 2013, (cid:118)(cid:100)(cid:105)(cid:101) number G.S.R. 448(E), dated the 1st July, 2013 and last amended by notification No. 7/2014–Service Tax, dated the 11th July, 2014 (cid:118)(cid:100)(cid:105)(cid:101) number G.S.R. 476(E), dated the 11th July, 2014. अिधसचू ना नई (cid:7408)द(cid:7016) ली, 3 फरवरी, 2016 स.ं 03/2016-सवे ा कर सा.का.िन.141(अ).– सेवा कर िनयमावली, 1994 के िनयम 6क के तहत (cid:7079)द(cid:7004) त शि(cid:7334)य(cid:7298) का (cid:7079)योग करते (cid:7263)ए के(cid:7008) (cid:7076) सरकार एतद(cid:7367)ारा, भारत सरकार, िव(cid:7004) त मं(cid:7074)ालय (राज(cid:7021) व िवभाग) क(cid:7409) अिधसूचना सं. 39/2012-सेवा कर, (cid:7408)दनांक 20 जून, 2012, भारत के राजप(cid:7074), असाधारण म (cid:7286)सा.का.िन. 481(अ), (cid:7408)दनांक 20 जून, 2012 के तहत (cid:7079)कािशत, म(cid:7286) िन(cid:7013) निलिखत संशोधन करती है, यथा :- उ(cid:6989) त अिधसूचना म(cid:7286), (cid:7021) प(cid:7020) टीकरण 1 म(cid:7286) उपवा(cid:6989) य (ग) के प(cid:7019) चात् िन(cid:7013) निलिखत उपवा(cid:6989) य को अंत:(cid:7021) थािपत (cid:7408)कया जाएगा, यथा :-4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] “(घ) यथा िव(cid:7004) त अिधिनयम, 2015 (2015 का 20) क(cid:7409) धारा 119 क(cid:7409) उपधारा (2) के अंतग(cid:6981)त लगाया गया (cid:7021) व(cid:6994) छ भारत उपकर।” [फा.सं. 332/18/2015-टीआरय]ू के. कालीमु(cid:7004)थू,अवर सिचव नोट : मूल अिधसूचना को भारत के राजप(cid:7074), असाधारण के भाग II, ख(cid:7003) ड 3, उप-ख(cid:7003) ड (i) म(cid:7286) अिधसूचना सं. 39/2012-सेवा कर, (cid:7408)दनांक 20 जून, 2012 के (cid:7367)ारा, सा.का.िन. 481 (अ), (cid:7408)दनांक 20 जून, 2012 के तहत (cid:7079)कािशत (cid:7408)कया गया है। NOTIFICATION New Delhi, the 3rd February, 2016 No. 03/2016-Service Tax G.S.R. 141(E).—In exercise of the powers conferred by rule 6A of the Service Tax Rules, 1994, the Central Government, hereby makes following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 39/2012–Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, (cid:118)(cid:100)(cid:105)(cid:101) number G.S.R. 481(E), dated the 20th June, 2012, namely:- In the said notification, in Explanation 1, after clause (c), the following clause shall be inserted, namely:- “(d) Swachh Bharat Cess as levied under sub-section (2) of section 119 of the Finance Act, 2015 (20 of 2015).” [F. No. 332/18/2015-TRU ] K. KALIMUTHU, Under Secy. Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), (cid:118)(cid:100)(cid:105)(cid:101) notification No. 39/2012–Service Tax, dated the 20th June, 2012 (cid:118)(cid:100)(cid:105)(cid:101) number G.S.R. 481(E), dated the 20th June, 2012. अिधसचू ना नई (cid:7408)द(cid:7016) ली, 3 फरवरी, 2016 स.ं 02/2016-के(cid:7008) (cid:7076)ीय उ(cid:7004)प ाद श(cid:7016)ु क (ग.ैटे.) सा.का.िन.142(अ).—के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क अिधिनयम, 1944 (1944 का 1) क(cid:7409) धारा 37 और िव(cid:7004) त अिधिनयम, 1994 (1994 का 32) क(cid:7409) धारा 94 के तहत (cid:7079)द(cid:7004) त शि(cid:7334)य(cid:7298) का (cid:7079)योग करते (cid:7263)ए के(cid:7008) (cid:7076) सरकार, एतद(cid:7367)ारा, सेनवेट (cid:7059)ेिडट (cid:7272)(cid:7016) स, 2004 म(cid:7286) और आगे संशोधन करती है, यथा :- 1. (1) इन िनयम(cid:7298) को सेनवेट (cid:7059)ेिडट (ि(cid:7367)तीय संशोधन) (cid:7272)(cid:7016) स, 2016 कहा जाएगा। (2) ये सरकारी राजप(cid:7074) म(cid:7286) अपने (cid:7079)काशन क(cid:7409) तारीख से लागू ह(cid:7298)गे। 2. सेनवेट (cid:7059)ेिडट (cid:7272)(cid:7016) स, 2004 (एति(cid:7019)मन प(cid:7019) चात् उ(cid:6989) त िनयम(cid:7298) के (cid:7272)प म(cid:7286) संद(cid:7414)भत) म,(cid:7286) िनयम 2 म,(cid:7286) उपवा(cid:6989) य (ठ) म(cid:7286), उप-उपवा(cid:6989)य (ग) के प(cid:7019) चात, िन(cid:7013) निलिखत (cid:7021) प(cid:7020) टीकरण को अंत:(cid:7021) थािपत (cid:7408)कया जाएगा, यथा :- “(cid:7021) प(cid:7020) टीकरण :- इस उपवा(cid:6989) य के (cid:7079)योजन के िलए िव(cid:7059)य संवध(cid:6981)न म(cid:7286) वे सेवाएं भी शािमल ह (cid:7289)जो (cid:7408)क कमीशन के आधार पर शु(cid:7016)क वाले मांल क(cid:7409) िब(cid:7059)(cid:7409) कराने के मा(cid:7007) यम से दी जाती ह।(cid:7289) ” 3. उ(cid:6989) त िनयम(cid:7298) म(cid:7286), िनयम 3 म(cid:7286), उप-िनयम (4) म,(cid:7286) 6व(cid:7286) परंतुक के प(cid:7019) चात्, िन(cid:7013) निलिखत परंतुक को अंत:(cid:7021) थािपत (cid:7408)कया जाएगा, यथा :-¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 “बशत(cid:7287) और भी (cid:7408)क उप-िनयम (1) म(cid:7286) िविन(cid:7416)द(cid:7020) ट (cid:7408)कसी शु(cid:7016) क के सेनवेट (cid:7059)ेिडट का उपयोग िव(cid:7004) त अिधिनयम, 2015 (2015 का 20) क(cid:7409) धारा 119 क(cid:7409) उप-धारा (2) के अंतग(cid:6981)त लगाये जाने वाले (cid:7021) व(cid:6994) छ भारत उपकर के भुगतान म(cid:7286) नह(cid:7277) (cid:7408)कया जाएगा।” [फा.सं. 332/18/2015-टीआरय]ू के. कालीमु(cid:7004)थू, अवर सिचव नोट : मूल िनयमावली को अिधसूचना सं. 23/2004-के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क (गै.टे.), (cid:7408)दनांक 10 िसत(cid:7013) बर, 2004 के (cid:7367)ारा, सा.का.िन. 600(अ), (cid:7408)दनांक 10 िसत(cid:7013) बर, 2004 के तहत, भारत के राजप(cid:7074), असाधारण, के भाग II, ख(cid:7003) ड 3, उप-ख(cid:7003) ड (i) म(cid:7286) (cid:7079)कािशत (cid:7408)कया गया था और इसम(cid:7286) अंितम बार अिधसूचना सं. 01/2016-के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क (गै.टे.), (cid:7408)दनांक 1 फरवरी, 2016 के (cid:7367)ारा, िजसे सा.का.िन. 132(अ), (cid:7408)दनांक 1 फरवरी, 2016 के तहत भारत के राजप(cid:7074), असाधारण के भाग II, ख(cid:7003) ड 3, उप-ख(cid:7003) ड (i) म(cid:7286) (cid:7079)कािशत (cid:7408)कया गया था, संशोधन (cid:7408)कया गया ह।ै NOTIFICATION New Delhi, the 3rd February, 2016 No. 02/2016-Central Excise (N.T.) G.S.R.142(E).— In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely : – 1. (1) These rules may be called the CENVAT Credit (Second Amendment) Rules, 2016. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the CENVAT Credit Rules, 2004 (here-in-after referred to as the said rules), in rule 2, in clause (l), after sub-clause (C), the following (cid:69)(cid:120)(cid:112)(cid:97)(cid:108)(cid:110)(cid:110)(cid:97)(cid:111)(cid:105)(cid:116) shall be inserted, namely:- “(cid:69)(cid:120)(cid:112)(cid:97)(cid:108)(cid:110)(cid:97)(cid:111)(cid:105)(cid:116)(cid:110)(cid:46)(cid:45) For the purpose of this clause, sales promotion includes services by way of sale of dutiable goods on commission basis.”. 3. In the said rules, in rule 3, in sub-rule (4), after the sixth proviso, the following proviso shall be inserted, namely: – "Provided also that the CENVAT credit of any duty specified in sub-rule (1) shall not be utilised for payment of the Swachh Bharat Cess leviable under sub-section (2) of section 119 of the Finance Act, 2015 (20 of 2015):". [F. No. 332/18/2015-TRU ] K. KALIMUTHU, Under Secy. Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), (cid:118)(cid:100)(cid:105)(cid:101) notification No. 23/2004-Central Excise (N.T.), dated the 10th September, 2004 (cid:118)(cid:100)(cid:105)(cid:101) number G.S.R. 600(E), dated the 10th September, 2004 and last amended (cid:118)(cid:100)(cid:105)(cid:101) notification No. 01/2016 - Central Excise (N.T.), dated the 1st February, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), (cid:118)(cid:100)(cid:105)(cid:101) number G.S.R. 132(E), dated the 1st February, 2016. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

Continue your research

Related Documents from Ministry of Finance