GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 25/2014-Central Excise (N.T.)
New Delhi, the 25th August, 2014
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) These rules may be called the CENVAT Credit (Seventh Amendment) Rules,
2014.
(2) They shall come into force on the date of their publication in the Official
Gazette.
- In the CENVAT Credit Rules, 2004, in rule 12AAA, after the words “first stage
and second stage dealer”, the words “provider of taxable service” shall be
inserted.
[F.No. 334/15/2014-TRU]
(Akshay Joshi)
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), dated the 10th September,
2004, 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. 21/2014 - Central Excise (N.T.), dated 11th
July, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 456 (E), dated the 11th July, 2014.