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        Bills

        SCHEDULE 08 - THE EIGHTH SCHEDULE - [Section 68(1)]

        Finance Bill, 2011
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        Service tax inclusion under the Finance Act expands CENVAT credit eligibility by adding specified services to the credit rule. Amendment to Rule 3(1) of the CENVAT Credit Rules, 2004 inserts a new clause treating service tax leviable under section 66A of the Finance Act as eligible for CENVAT credit and omits the terminal 'and' in the preceding clause to accommodate this addition.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Service tax inclusion under the Finance Act expands CENVAT credit eligibility by adding specified services to the credit rule.

                                Amendment to Rule 3(1) of the CENVAT Credit Rules, 2004 inserts a new clause treating service tax leviable under section 66A of the Finance Act as eligible for CENVAT credit and omits the terminal "and" in the preceding clause to accommodate this addition.


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