service/goods provided with classification under finance act 1994/central excise tariff

[Guest]

Please provide me the list of services and classification under notification 7/2010 - CE (N.T.) dated 27th February 2010 - service/goods provided with classification under  Finance Act, 1994/Central Excise Tariff.

Regards

S B Devale

[Surender Gupta]

Notification no. 7/2010 CE amending notification no. 5/2006 does not provide any list of services.  These notifications are there to provide safeguard and conditions for claiming refund of un utilized cenvat credit under rule 5 of the cenvat credit rule, 2004.

AI Summary

Refund of unutilized cenvat credit: notification sets safeguards and conditions for claiming refunds, not a list of services. The notification does not furnish any list of services or goods; it establishes safeguard and conditional provisions governing the mechanism to claim a refund of unutilized cenvat credit under rule 5 of the Cenvat Credit Rules, 2004, setting eligibility and compliance conditions rather than classifying services under the tariff or Finance Act.