Ministry of Finance 

29.10.2015

Excise

CENVAT Credit (Fifth Amendment) Rules, 2015

MANU/EXNT/0024/2015

The Ministry of Finance released Amendment Rules amending the CENVAT Credit Rules, 2004. Focused primarily on Education and Higher Education cess. The Rules, 2015, amongst other changes, add provisos to Rule 3(7) of the 2004 Rules pertaining to utilisation for payment of service tax from credit of Education, Secondary and Higher Education cess.

Relevant

CENVAT Credit Rules, 2004 MANU/EXNT/0028/2004

Tags : Cenvat credit cess education 2015

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