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Seeks to amend Notification No. 27/2012-Central Excise (N.T) so as to prescribe the time limit for filing application for refund of CENVAT Credit under Rule 5 of the CENVAT Credit Rules, 2004, in case of export of services.

Central Excise - 14/2016 - Dated:- 1-3-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 14/2016 - Central Excise (N.T) New Delhi, the 1st March, 2016 G.S.R. 245 (E).- In exercise of the powers conferred by rule 5 of the CENVAT Credit Rules, 2004, the Central Board of Excise and Customs hereby makes the following amendment in the notification of the Government .....

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change, where provision of service had been completed prior to receipt of such payment; or (b) issue of invoice, where payment for the service had been received in advance prior to the date of issue of the invoice. . [F. No. 334/8/2016/TRU] (Mohit Tewari) Under Secretary to the Government of India Note - The principal notification No. 27/2012 Central Excise (N.T) dated the 18th June, 2012 was publ .....

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