NOTIFICATION No 15/2015-Central Excise (N.T.) Dated: May 19, 2015- Amends notification no. 12/2014 CE(NT) – Refund of Unutilized Cenvat Credit under Rule 5B of Cenvat Credit to the Service Provider – No refund in respect of supply of manpower for any purpose or security services w.e.f. 1-6-2015
CBEC vide Notification No. 15/2015-Central Excise (N.T.), Dated: May 19, 2015 has amended Safeguards for refund of unutilised CENVAT Credit issued vide Notification No. 12/2014– Central Excise (N T), Dated: March 03, 2014 to provide that provisions of Notification No. 12/2014– Central Excise (N.T.) shall cease to apply to ‘supply of manpower for any purpose or security services’.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF EXCISE & CUSTOMS
NEW DELHI
NOTIFICATION No 15/2015-Central Excise (N.T.)
Dated: May 19, 2015
G.S.R. (E). – In exercise of the powers conferred by rule 5B of the CENVAT Credit Rules, 2004, the Central Board of Excise and Customs hereby makes the following amendments in the notification No. 12/2014-C.E (N.T.), dated 3rd March, 2014, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 139 (E), dated the 3rd March, 2014, except as thing done or omitted to be done with respect to supply of manpower for any purpose or security services upto and including 31st March, 2015, namely:-
In the said notification,
(i) In paragraph 1, relating to safeguards, conditions and limitations, in sub-paragraph (a), clause (ii) shall be omitted;
(ii) In Form A, in paragraph (a), in the table, Sl. No. 2 and the entries relating thereto shall be omitted.
[F.No. 334 /5/ 2015-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2014-C.E (N.T.), dated 3rd March, 2014, vide number G.S.R139 (E), dated the 3rd March, 2014.
