Cenvat Credit - Ready Reckoner [OLD]

Chapters / List

1. Introduction - Cenvat Credit Scheme

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2. Inputs - Cenvat Credit Rules, 2004

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3. Input Service - Cenvat Credit Rules, 2004

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4. Capital Goods - Cenvat Credit Rules, 2004

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5. Various terms / phrases in Rule 2 of Cenvat Credit Rules, 2004

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6. Input Service Distributor

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7. Eligible Duty / Taxes - Utilization - Removal as such - Write off - reversal - Cenvat Credit Rules, 2004

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8. Conditions for Allowing Cenvat Credit - Cenvat Credit Rules, 2004

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9. Exempted Goods / Services - Reversal of Cenvat Credit

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10. Job Work

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11. Small Scale Industries (SSI) and Small Service Providers (SSP) - Transitional provision - Claiming the benefit of exemption after availing the Cenvat Credit

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12. Refund of Cenvat Credit

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13. Refund of CENVAT credit to units in specified areas

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14. Refund of Cenvat Credit in case of Service Providers covered in reverse charge basis

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15. Documents Required for availing Cenvat Credit

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16. Accounts and Returns for availing Cenvat Credit

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17. Information Related to Principal Inputs

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18. Storage of Inputs Outside the Factory - Manufacturer

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19. First Stage / Second Stage Dealer

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20. Transfer of Cenvat Credit

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21. Specific Provisions for Specified Districts / States

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22. Deemed Credit

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23. Recovery of Cenvat Credit

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24. Confiscation and Penalty

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25. Procedure and facilities for large taxpayer

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26. Power to impose restrictions in certain types of cases

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