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Rule 1

Rule 2: Definitions.

Rule 3: CENVAT credit.

Rule 4: Conditions for allowing CENVAT credit.

Rule 5: Refund of CENVAT credit.

Rule 5A: Refund of CENVAT credit to units in specified areas.

Rule 6: Obligation of manufacturer of dutiable and exempted goods and provider of taxable and exempted services.

Rule 7: Manner of distribution of credit by input service distributor.

Rule 7A: Distribution of credit on inputs by the office or any other premises of output service provider.

Rule 8: Storage of input outside the factory of the manufacturer.

Rule 9: Documents and accounts.

Rule 9A: Information relating to principal inputs.

Rule 10: Transfer of CENVAT credit.

Rule 11: Transitional provision.

Rule 12: Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region, Kutch district of Gujarat, State of Jammu and Kashmir and State of Sikkim.

Rule 12A: Procedure and facilities for large taxpayer.

Rule 12AA: Power to impose restrictions in certain types of cases.

Rule 13: Power of Central Government to notify goods for deemed CENVAT credit.

Rule 14: Recovery of CENVAT credit wrongly taken or erroneously refunded.

Rule 15: Confiscation and penalty.

Rule 16: Supplementary provision.

 

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