GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

RULE 2(l) OF CENVAT CREDIT RULES 2004 amended

RULE 2(l) OF CENVAT CREDIT RULES, 2004 amended - Cenvat Credit - By: - Mr. M. GOVINDARAJAN - Dated:- 3-5-2017 - Vide Notification NO.10/2017-CE (NT), dated 13.04.2017 the Central Government made the rules further to amend the CENVAT Credit Rules, 2004. This Notification amended Rule 2(l), Rule 4(7) and Rule 9. Rule 2 provides for substitution in Rule 2(l) of CENVAT Credit Rules, 2004. After this substitution the definition of input service got changed. The amended definition is as below- 2(l) - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

or capital goods; or (ii) any service used by a 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 up to the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for - (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) services provided by way of renting of a motor vehicle], in so far as they relate to a motor vehicle which .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

c and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee; Explanation.-For the purpose of this clause, sales promotion includes services by way of sale of dutiable goods on commission basis. The substitution gives additional definition to input services for the services .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version