TaxTMI 
TaxTMI 
Documents and Accounts
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....depot or from the premises of the consignment agent of the said importer if the said depot or the premises, as the case may be, is registered in terms of the provisions of Central Excise Rules, 2002;] (iv) a first stage dealer or a second stage dealer, as the case may be, in terms of the provisions of Central Excise Rules, 2002; or (b) a supplementary invoice, issued by a manufacturer or importer of inputs or capital goods in terms of the provisions of Central Excise Rules, 2002 from his factory or depot or from the premises of the consignment agent of the said manufacturer or importer or from any other premises from where the goods are sold by, or on behalf of, the said manufacturer or importer, in case additional amount of excise duti....
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....issioner of Customs or the Commissioner of Customs in-charge of the customs airport,] or 9[(e) a challan evidencing payment of service tax, by the service recipient as the person liable to pay service tax; or] 18[ (ea) a challan evidencing payment of service tax by the manufacturer or the provider of output service being importer of goods as the person liable for paying service tax for the services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India; or ] (f) an invoice, a bill or challan issued by a provider of input service on or after the 10t....
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....eceiver, he may allow the CENVAT credit; 1(3) Omitted (4) The CENVAT credit in respect of input or capital goods purchased from a first stage dealer or second stage dealer shall be allowed only if such first stage dealer or second stage dealer, as the case may be, has maintained records indicating the fact that the input or capital goods was supplied from the stock on which duty was paid by the producer of such input or capital goods and only an amount of such duty on pro rata basis has been indicated in the invoice issued by him. (5) The manufacturer of final products or the provider of output service shall maintain proper records for the receipt, disposal, consumption and inventory of the input and capital goods in which the relevant i....
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....intendent of Central Excise, a return in the form specified, by notification, by the Board. 6[Provided that the first stage dealer or second stage dealer 13[or registered importer], as the case may be, shall submit the said return electronically] (9) The provider of output service availing CENVAT credit, shall submit a half yearly return in form specified, by notification, by the Board to the Superintendent of Central Excise, by the end of the month following the particular quarter or half year. (10) The input service distributor, shall furnish a half yearly return in such form as may be specified, by notification, by the Board, giving the details of credit received and distributed during the said half year to the jurisdictional Superin....
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....t of service tax by the person liable to pay service tax under sub-clauses (iii), (iv), (v) and (vii) of clause (d) of sub-rule (1) of rule (2) of the Service Tax Rules, 1994; or" 10. Substituted vide Notification No.28/2012-Central Excise (N.T), Dated 20/06/2012, before it was read as:- "provider of taxable service" 11. Omitted vide Notification No. 18 /2013-Central Excise (N.T.) dated December 31, 2013 w.e.f. 1st day of March, 2014, but Recinded vide Notification No. 07/2014 - Central Excise (N.T.) dated 26th February, 2014 12. Inserted vide Notification No. 09/2014 - Central Excise (N.T.) February 28, 2014 w.e.f. 1.4.2014 13. Inserted vide Notification No. 09/2014 - Central Excise (N.T.) February 28, 2014 w.e.f. 1.4.2014 14. ....