Central Government vide Notification No. 45/2016-CE (N.T.) dated 20.09.2016 has amended Rule 9 of CENVAT Credit Rules, 2004 and provided that the requirement of enclosing photocopies of the railway receipts (RRs) with the STTG certificate, as a document for availing CENVAT credit has been done away with. Only a Service Tax Certificate for Transportation of goods by rail issued by the Indian Railways would suffice for claiming the credit.
Further, Central Government vide Circular No. 1048/36/2016-CX, Dated: September 20, 2016 has prescribed the detailed procedure for availing CENVAT credit of service tax paid on transportation of goods by rail.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 45/2016 – Central Excise (N.T.)
New Delhi, Dated: 20th September, 2016
G.S.R. 896(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 (Tenth Amendment) Rules, 2016.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the CENVAT Credit Rules, 2004, in rule 9, in sub-rule (1), for clause (fa), the following clause shall be substituted, namely:-
“(fa) a Service Tax Certificate for Transportation of goods by rail issued by the Indian Railways; or”
[F. No. 267/09/2016-CX.8J
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), vide Notification No. 23/2004 – Central Excise (N.T.), dated the 10th September, 2004, vide, number G.S.R. 600(E), dated the 10thSeptember, 2004 and last amended vide Notification No. 41/2016 – Central Excise (N.T.), dated the 10th August, 2016 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 784(E), dated the 10th August, 2016.