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of <h1>India Amends CENVAT Credit Rules 2004: Changes in Capital Goods, Input Services, and Credit Distribution Effective April 1, 2016.</h1> The Government of India has issued Notification No. 13/2016 to amend the CENVAT Credit Rules, 2004, effective from April 1, 2016. Key amendments include changes in definitions and conditions related to capital goods, input services, and the distribution of credit. Notably, the amendments address the inclusion of specific goods and services, the calculation and utilization of CENVAT credit, and the introduction of new provisions for credit distribution by input service distributors and warehouses. Additionally, the notification outlines procedures for manufacturers and service providers regarding credit eligibility, payment, and annual return submissions.
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