Relevant Rule | Particulars |
Rule 2(a) | Definition of ‘capital goods’:
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Rule 2(e) | Definition of ‘exempted service’:
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Rule 2(k) | Definition of ‘inputs’
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Rule 4 |
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Rule 6 | Revamp changes in Rule 6 of Credit Rules providing for reversal of Cenvat credit in respect of inputs and input services used in manufacture of exempted goods or for provision of exempted services, on following broad principles :
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Rule 7 | Distribution of Cenvat credit by Input Service Distributor (“ISD”)
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Rule 9(a)(i) | Invoice issued by a service provider for clearance of inputs or capitals goods shall also be a valid document for availing Cenvat credit |
Rule 9A | Annual return by a manufacturer of final products or provider of output services for each financial year to be filed by the 30th day of November of the succeeding year in the form as specified by a notification by the Board |
Rule 14(2) | FIFO method for determining whether a particular credit has been utilized is being omitted. Now, whether a particular credit has been utilised or not shall be ascertained by examining whether during the period under consideration, the minimum balance of credit in the account of the assessee was equal to or more than the disputed amount of credit. |