CENVAT Credit (Second Amendment) Rules, 2017

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..... 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, 2017. (2) They shall come into force on the 23rd day of April, 2017. 2. .....

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..... provider of output service for providing an output service; or (iii) any service used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, ; (2) in rule 4, in sub-rule (7) , after the second proviso, following shall be inserted namely,- Provided also that in respect of service .....

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..... g service tax for the services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India; or . [F. No. 354/42/2016-TRU] (Mohit Tewari) Under Secretary to the Government of India Note. - The .....

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