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Service_Tax_Rules
Section / Rule Number   Content
Act / Rule Name
1 Short title, extent and commencement
2 Definitions
3 CENVAT credit
4 Conditions for allowing CENVAT credit
5 Refund of CENVAT credit
5A Refund of CENVAT credit to units in specified areas
5B Refund of CENVAT credit to service providers providing services taxed on reverse charge basis
6 Obligation of manufacturer or producer of final products and a provider of output services
7 Manner of distribution of credit by input service distributor
7A Distribution of credit on inputs by the office or any other premises of output service provider
7B. Distribution of credit on inputs by warehouse of manufacturer
8 Storage of input outside the factory of the manufacturer
9 Documents and accounts
9A Information relating to principal inputs
10 Transfer of CENVAT credit
10A Transfer of CENVAT credit of additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act.
11 Transitional provision
12 Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region, Kutch district of Gujarat, State of Jammu and Kashmir and State of Sikkim
12A Procedure and facilities for large taxpayer
12AA Power to impose restrictions in certain types of cases
12AAA Power to impose restrictions in certain types of cases
13 Power of Central Government to notify goods for deemed CENVAT credit
14 Recovery of CENVAT credit wrongly taken or erroneously refunded
15 Confiscation and penalty
15A General penalty
16 Supplementary provision
 
     
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