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        Central Excise

        CENVAT Credit (Seventh Amendment) Rules, 2016 - 28/2016 - Central Excise - Non Tariff

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        Cenvat credit for Krishi Kalyan Cess on taxable services limited to payment of that cess only. The amendment permits providers of output services to take CENVAT credit of the Krishi Kalyan Cess on taxable services and adds cross references to include that entitlement, while stipulating that such credit shall be utilised only towards payment of the Krishi Kalyan Cess on taxable services and that credit of duties specified elsewhere shall not be utilised for payment of the Krishi Kalyan Cess.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Cenvat credit for Krishi Kalyan Cess on taxable services limited to payment of that cess only.

                                The amendment permits providers of output services to take CENVAT credit of the Krishi Kalyan Cess on taxable services and adds cross references to include that entitlement, while stipulating that such credit shall be utilised only towards payment of the Krishi Kalyan Cess on taxable services and that credit of duties specified elsewhere shall not be utilised for payment of the Krishi Kalyan Cess.


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