Applicable cenvat rules relating to jammu and kasmir

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Hi,

I have one doubt relating to the cenvat credit rules applicable to Jammu & Kashmir. As excise act is applicable to whole of india including Jammu and Kashmir but CENVAT Credit Rules, 2004 is applicable to India except Jammu and Kashmir. What are the provisions we have to apply relating to availment and utilisation of cenvat credit rules, if we are selling  our manufactured product to Jammu and Kashmir State.

Thanking you in advance...

Replies (1)

Cenvat Credit Rules, 2004, extends to whole of India. However nothing contained in these rules relating to availment and utilisation of SERVICE TAX shall apply to the State of J&K.

So restriction is only with respect to Service Tax since Ser. Tax is not extended to the state of J&K.

Hope it is clear.


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