Download Document

English हिंदी
[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
No. 28/2016 - Central Excise (N.T.)

New Delhi, the 26
th
May, 2016

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 (Seventh Amendment) Rules, 2016.
(2) They shall come into force on 1
st
of June, 2016.
2. In the CENVAT Credit Rules, 2004, in rule 3,
(a) after sub-rule (1), the following sub-rule shall be inserted, namely :-
“(1a) A provider of output service shall be allowed to take CENVAT credit of
the Krishi Kalyan Cess on taxable services leviable under section 161 of the Finance
Act, 2016 (28 of 2016);”;
(b) in sub-rule (4), after the ninth proviso, the following proviso shall be inserted,
namely,-
“Provided also that the Cenvat credit of any duty specified in sub-rule (1) shall not be
utilised for payment of Krishi Kalyan Cess leviable under section 161 of the Finance
Act, 2016 (28 of 2016);”;
(c) in sub-rule (7),
(i) after the words, figures and brackets “sub-rule (1)”, the words, figures and
brackets “, sub-rule (1a)” shall be inserted;
(ii) after clause (c), the following clause shall be inserted, namely,-
“(d) Cenvat credit in respect of Krishi Kalyan Cess on taxable services leviable
under section 161 of the Finance Act, 2016 (28 of 2016) shall be utilised only
towards payment of Krishi Kalyan Cess on taxable services leviable under section
161 of the Finance Act, 2016 (28 of 2016)”;

[F.No. B-1/18/2016 - TRU]

(Anurag Sehgal)
Under Secretary

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 10
th

September, 2004 vide number G.S.R. 600(E), dated the 10
th
September, 2004 and last
amended vide notification No. 27/2016 - Central Excise (N.T.), dated the 14
th
May, 2016,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 512(E), dated the 14
th
May, 2016.
notifications no 28 2016 cent | iKargos