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CENVAT - Partial Reelief

Service Tax - By: - CA Akash Phophalia - Dated:- 4-5-2015 - The budget 2015 has introduced several changes in Service Tax laws. These changes aimed at widening the tax base and to pave the path for smooth implementation of GST. One of these changes was proposed to done away with Education Cess and SHEC. The same has created hue and cry and rose to many issues that remain unanswered in the Budget 2015. Now the government has come up with the notification to clarify some of these issues. A notific .....

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redit of balance fifty per cent. Education Cess and Secondary and Higher Education Cess paid on capital goods received in the factory of manufacture of final product in the financial year 2014-15 can be utilized for payment of the duty of excise specified in the First Schedule to the Excise Tariff Act: Provided also that the credit of Education Cess and Secondary and Higher Education Cess paid on input services received by the manufacturer of final product on or after the 1st day of March, 2015 .....

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