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Issue ID: 2845
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service/goods provided with classification under finance act 1994/central excise tariff

Date 01 Mar 2011
Replies 1 Reply
Views 4805 Views
Asked by
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. (AI Summary)

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

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Replied on Mar 11, 2011
1.

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.

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