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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 07/2010-Central Excise (N.T.)
New Delhi, the 27th February, 2010.
Amends notification No. 05/2006-Central Excise
(NT), dated the 14th March, 2006
In exercise of the powers conferred by rule 5 of the CENVAT Credit Rules, 2004
(hereinafter referred to as the ‘said rules’), the Central Government hereby
makes the following further amendment in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), number 5/2006-Central
Excise (N.T.), dated the 14th March, 2006, published vide number G.S.R.156(E),
dated the 14th March, 2006, namely : -
In the said notification, in the Annexure, in Form ‘A’,-
(i) in the portion beginning with the brackets, letter and word “(a) on” and
ending with the word “undertaking”, for the words “used in”, the words “used in
or in relation to” shall be substituted;
(ii) in the portion beginning with the brackets, letter and word “(b) on” and
ending with the words “service tax”, for the words “used in”, the words “used
for” shall be substituted;
(iii) the portion beginning with the brackets and letter “(A)” and ending with
the brackets, letter and words “(b) Output Services-”, and portion beginning
with the brackets and letter (B) and ending with the brackets, letter and words
“(b)Import Services” shall be omitted;
(iv) after the heading “(D) ENCLOSURES:-”, and the entries there under, the
following shall be inserted, namely:-
“(DD) The Exporter shall give the details in the following Table:
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Details of goods/services exported on which refund of
CENVAT credit is claimed (Rs. In lakh) |
| S.NO |
Details of shipping bill/ Bill of export/export
documents etc. |
Details of CENVAT credit on which refund claimed |
| 1 |
2 |
3 |
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No. |
Date |
Date of export order |
Goods / service exported |
Quantity and value of goods exported/ value of services exported |
Invoice No., date and Amount |
Name of service provider/ supplier of goods |
Service tax/ Central Excise Regn. No. of service provider/ supplier
of goods |
Details of service/ goods provided with classification under Finance
Act 1994/ Central Excise Tariff |
Service tax/ Central Excise duty payable |
Date and details of payment made to service provider |
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| Documents attached to evidence of the amount of service tax paid |
Total export during the period for which refund is claimed |
Total domestic clearances during the period for which refund is
claimed |
Total amount of CENVAT claimed as refund
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| (4) |
(5) |
(6) |
(7) |
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The Table shall be certified by a person authorised by the Board of Directors
(in the case of a limited company) or the proprietor or any partner (in case of
partnership firm) if the amount of refund claimed is less than Rs.5 lakh in a
quarter.In case the refund claim is in excess of Rs.5 lakh, the Table shall also
be certified by the Chartered Accountant who audits the annual accounts of the
exporter for the purposes of Companies Act, 1956 (1 of 1956) or the Income Tax
Act, 1961 (43 of 1961), as the case may be.
(PRASHANT KUMAR)
UNDER SECRETARY TO GOVT OF INDIA
[F. No. 334/1/2010-TRU]
Note:- The principal rules were notified vide notification no. 05/2006-Central
Excise (N.T.), dated the 14th March, 2006 and were last amended vide
notification No.13/2007-Central Excise (N.T.), dated the 1st March, 2007,
published vide number G.S.R. 166(E), dated the 1st March, 2007.
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