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CENVAT Credit (Fifth Amendment) Rules, 2015- (Ministry of Finance ) (29 Oct 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


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