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.........................................................................................................................Book DescriptionPractical Guide to Cenvat Credit Rules, 2004 is a hands-on reference guide to the 2004 rules for every manufacturer, service provider, and professional woking in this area. The book contains rule wise commentary along with examples, analysis and case law. Comprehensive discussion on various aspects of the rules, dedicated section with useful practical illustrations on computation of credit, guidance on accounting, documentation and record keeping, relevant source materials for ready reference, are some of the key features of the book.Features:-• Commentary on the rules alongwith examples and case law• Practical illustrations on computation under Rule 6• Guidance on accounting and auditing alongwith specimen records• Relevant source material for ready reference.• Summary of latest amendments.........................................................................................................................ContentsChapter1. Introduction2. Rule 2 Definitions3. Rule 3 CENVAT Credit4. Rule 4 Conditions for Allowing CENVAT Credit5. Rule 5 and Rule 5A Refund of CENVAT Credit6. Rule 6 Obligation of the Manufacturer of Dutiable and Exempted Goods and the Provider of Taxable and Exempted Services 7. Rule 7 and Rule 7A8. Rule 8 Storage of Inputs Outside the Factory of the Manufacturer 9. Rule 9 Documents and Accounts10. Rule 10 Transfer of CENVAT Credit11. Rule 11 Transitional Provision12. Rule 12 Special Dispensation in respect of Inputs Manufactured in Factories Located in Specified Areas13. Rule 12 A Procedure and Facilities for Large Taxpayers 14. Rule 12AA Power to Impose Restrictions in Certain Types of Cases15. Rule 13 Power of the Central Government to Notify Goods for Deemed CENVAT Credit16. Rule 14 Recovery of CENVAT Credit Wrongly Taken or Erroneously Refunded17. Rules 15 and 15A Confiscation and Penalty18. Rule 16 Supplementary Provision19. Practical Illustration20. Latest Notifications and Circulars Related to CENVAT Credit Rules, 2004 AppendicesCase TableTable of LegislationsIndex.........................................................................................................................Author DetailsMr. Atul Kumar Gupta was enrolled as member of the ICAI in 1999. Mr. Gupta is a fellow member of Institute of Chartered Accountants of India and Associate Member of Institute of Cost & Works Accountants of India. Besides, he is also member of other professional bodies and institutes. He was the Chairman of NIRC of ICWAI (2005-06) and is presently the Member of Regional Council of ICAI. He has been awarded for best commendable performance (2004-05) by NIRC of ICAI. He is a member of Regional Advisory Committee of Central Board of Excise and Custom (Service Tax). He was member of Special Task Force (Service Tax) of ASSOCHAM.He has authored number of books on Service Tax. He has written number of articles in leading newspapers, magazines & professional newsletters. He is a regular speaker in ICAI, ICWAI, JIMS, IP University & many other corporate seminars on service tax. He is an advisor on service tax in leading private. & public sector companies.He regularly appears in the appeals and Appellate Tribunal for service tax matters.He heads a team of professionals providing various services in service tax and allied matters related to indirect taxes..........................................................................................................................
