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of <h1>India Expands CENVAT Credit Rules: Includes 'Provider of Taxable Service' in Rule 12AAA Amendment</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 25/2014-Central Excise (N.T.) to amend the CENVAT Credit Rules, 2004. This amendment, effective upon publication in the Official Gazette, modifies rule 12AAA by adding the term 'provider of taxable service' after 'first stage and second stage dealer.' This change expands the scope of entities covered under the CENVAT Credit Rules. The principal rules were initially published in 2004 and have been amended multiple times, with the last amendment occurring in July 2014.
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