TaxTMI 
TaxTMI 
Documents and Accounts
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....the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer; (II) inputs or capital goods as such; ^11[(ii) an importer; (iii) an importer from his 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;] ....
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....provisions of Service Tax Rules, 1994 except where the additional amount of tax became recoverable from the provider of service on account of non-levy or non-payment or short-levy or short-payment by reason of fraud or collusion or wilful mis-statement or suppression of facts or contravention of any of the provisions of the Finance Act or of the rules made thereunder with the intent to evade payment of service tax.] (c) a bill of entry; or (d) a certificate issued by an appraiser of customs in respect of goods imported through a Foreign Post Office; ^15[or, as the case may be, an Authorized Courier, registered with the Principal Commissioner of Customs or the Commissioner o....
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....o CENVAT credit under sub-rule (1) shall be taken unless all the particulars as prescribed under the Central Excise Rules, 2002 or the Service Tax Rules, 1994, as the case may be, are contained in the said document: ] Provided that if the said document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service, ^4[assessable value, Central Excise or Service Tax registration number of the person issuing the invoice, as the case may be], name and address of the factory or warehouse or premises of first or second stage dealers or ^10[provider of output service], and the Deputy Commissioner of Central Excise o....
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....ax paid, CENVAT credit taken and utilized, the person from whom the input service has been procured is recorded and the burden of proof regarding the admissibility of the CENVAT credit shall lie upon the manufacturer or provider of output service taking such credit. (7) The manufacturer of final products shall submit within ten days from the close of each month to the Superintendent of Central Excise, a monthly return in the form specified, by notification, by the Board: Provided that where a manufacturer is availing exemption under a notification based on the value or quantity of clearances in a financial year, he shall file a quarterly return in the form specified, by notification, by the Board within ^7[ten....
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....ase may be.] ************************** Notes:- 1. Has been omitted; vide Notification No. 10/2007 CE (NT) dated 1/3/2007 2. Has been inserted vide Notification No. 10/2007 CE (NT) dated 1/3/2007 3. Has been substituted vide Notification No. 10/2007 CE (NT) dated 1/3/2007 4. For the words "assessable value", the words "assessable value, Central Excise or Service Tax registration number of the person issuing the invoice, as the case may be" has been substituted by notification no. 19/2007 ST dated 7-3-2007 5. Has been inserted vide Notification No. 35/2007 dated 14/9/2007 6. Inserted, vide ....