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    <title>Seeks to amend CENVAT Credit Rules, 2004, so as to i. specify that the Cenvat credit of any duty specified in sub-rule (1) shall not be utilized for payment of the Swachh Bharat Cess. ii. allow credit of service tax paid on sale of dutiable goods on commission basis.</title>
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    <description>The CENVAT Credit (Second Amendment) Rules, 2016 amend the CENVAT Credit Rules, 2004 by adding an Explanation in rule 2 to include services by way of sale of dutiable goods on commission basis as sales promotion, and by inserting a proviso in rule 3(4) that the CENVAT credit of any duty specified in sub-rule (1) shall not be utilised for payment of the Swachh Bharat Cess.</description>
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      <description>The CENVAT Credit (Second Amendment) Rules, 2016 amend the CENVAT Credit Rules, 2004 by adding an Explanation in rule 2 to include services by way of sale of dutiable goods on commission basis as sales promotion, and by inserting a proviso in rule 3(4) that the CENVAT credit of any duty specified in sub-rule (1) shall not be utilised for payment of the Swachh Bharat Cess.</description>
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