CENVAT credit exclusion for taxable services supplied without service tax to SEZ units or developers for authorised operations. Insertion of sub-rule (6A) in rule 6 of the CENVAT Credit Rules, 2004 provides that sub-rules (1)-(4) shall not apply where taxable services are provided, ... Summary
CENVAT credit exclusion for taxable services supplied without service tax to SEZ units or developers for authorised operations.
Insertion of sub-rule (6A) in rule 6 of the CENVAT Credit Rules, 2004 provides that sub-rules (1)-(4) shall not apply where taxable services are provided, without payment of service tax, to a Special Economic Zone unit or to a developer of a Special Economic Zone for their authorised operations; the amendment is effective from 10th February, 2006 to 28th February, 2011.
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