CENVAT

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The introduction of CENVAT Credit Rules,[1] 2004 served to be instrumental in codifying the credit mechanism into a single law for availing and utilisation of credit of taxes paid on goods as well as services for both the manufacturers and the service providers.[2] An annual service tax cenvat return shall be required to be filed by specified tax payers.[3]

See also[edit]

References[edit]

  1. ^ Cenvat Credit Rules 2004 with Latest Amendments
  2. ^ "Indirect taxes: Rationalise CENVAT credit as a step to align with the proposed GST", Business Today, 17 February 2016
  3. ^ "Budget 2016: Here is your guide to indirect tax", The Economic Times, 1 March 2016


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