[TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT
OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
New
Delhi, the 13th April, 2017
No. 10/2017-Central Excise (N.T.),
G.S.R.---(E).-In
exercise of the powers conferred by section 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 23 rd day of April, 2017.
2. In the CENVAT Credit Rules, 2004,
(1) in rule 2, in clause (l), for the words starting
with ‘“input service” means’ and ending with “clearance of final products upto
the place of removal,” following shall be substituted, namely,-
‘“input service” means,-
(i) 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 where service tax is paid
by the manufacturer or the provider of output service being importer of goods
as the person liable for paying service tax for the said taxable services and
the said imported goods are his inputs or capital goods; or
(ii) any service 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 respect of 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 where service tax is paid by the manufacturer or the provider of output
service being importer of goods as the person liable for paying service tax for
the said taxable services, credit of service tax paid by the person liable for
paying service tax shall be allowed after such service tax is paid:”;
(3) in rule 9, in sub-rule (1), after clause (e),
following shall be inserted, namely,-
“(ea) a challan evidencing payment of service tax by
the manufacturer or the provider of output service being importer of goods as
the person 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.- The principal rules were published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
notification No. 23/2004 - Central Excise (N.T.) dated the 10th September, 2004
vide number G.S.R. 600(E), dated the 10th September, 2004 and last amended vide
notification No. 4/2017 - Central Excise (N.T.) dated 2 nd February, 2017
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 98 (E), dated the 2 nd February, 2017.
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