CENVAT Credit (Sixth Amendment) Rules, 2014

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....lled the CENVAT Credit (Sixth Amendment) Rules, 2014.     (2) Save as otherwise provided in these rules, they shall come into force on 11th day of July, 2014. 2. In the CENVAT Credit Rules, 2004 (herein after referred to as the said rules), in rule 2, after clause (q), the following clause shall be inserted, namely -      „(qa) "place of removal" means-      (i) a factory or any other place or premises of production or manufacture of the excisable goods;      (ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty;      (iii) a depot, premises o....

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.... the value of input service and the service tax paid or payable as indicated in invoice, bill or, as the case may be, challan referred to in rule 9:               Provided also that in case the payment of the value of input service and the service tax paid or payable as indicated in the invoice, bill or, as the case may be, challan referred to in rule 9, except in respect of input service where the whole of the service tax is liable to be paid by the recipient of service, is not made within three months of the date of the invoice, bill or, as the case may be, challan, the manufacturer or the service provider who has taken credit on such input service, shall pay an amount eq....