Cenvat credit exclusion: services provided without service tax to SEZ units or developers fall outside four sub-rule obligations. Sub-rule (6A) inserted in rule 6 of the CENVAT Credit Rules, 2004 provides that sub-rules (1)-(4) shall not apply when taxable services are provided without payment of service tax to a Unit in a Special Economic Zone or to a Developer of a Special Economic Zone for their authorised operations; the amendment was effected with retrospective operation from 10th February, 2006 to 28th February, 2011.
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Provisions expressly mentioned in the judgment/order text.
Cenvat credit exclusion: services provided without service tax to SEZ units or developers fall outside four sub-rule obligations.
Sub-rule (6A) inserted in rule 6 of the CENVAT Credit Rules, 2004 provides that sub-rules (1)-(4) shall not apply when taxable services are provided without payment of service tax to a Unit in a Special Economic Zone or to a Developer of a Special Economic Zone for their authorised operations; the amendment was effected with retrospective operation from 10th February, 2006 to 28th February, 2011.
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