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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Provisions expressly mentioned in the judgment/order text.
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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