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TMI BlogCENVAT Credit (Second Amendment) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. In the CENVAT Credit Rules, 2004,- (1) in rule 2, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 services provided or agreed to be provided by a person located in non-taxable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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