CENVAT Credit (Second Amendment) Rules, 2017

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....on 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely : - 1.  (1) These rules may be called the CENVAT Credit (Second Amendment) Rules, 2017.      (2) They shall come into force on the 23rd day of April, 2017....

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....vice used by a provider of output service for providing an output service; or (iii) any service used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal,'; (2) in rule 4, in sub-rule (7), after the second proviso, following shall be inserted namely,- "Provided also that in....

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....on 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. No. 354/42/2016-TRU] (Mohit Tewari) Under Secretary to the Government of India Note....