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of <h1>Amendments to CENVAT Credit Rules: New Half-Yearly Return Requirement for Input Service Distributors in Rule 9.</h1> The Central Government has issued amendments to the CENVAT Credit Rules, 2004, under the CENVAT Credit (Eighth Amendment) Rules, 2005, effective from June 16, 2005. Changes include modifications in rule 9, specifically in sub-rule (1), clause (e), and a replacement for sub-rule (10). The new sub-rule mandates that the input service distributor must submit a half-yearly return detailing credit received and distributed to the jurisdictional Superintendent of Central Excise by the end of the month following the half-year period. These amendments are made under the authority of the Central Excise Act, 1944, and the Finance Act, 1994.
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