197. Transitional provisions for availing Cenvat credit in certain cases Where any Cenvat credit availed for the input services provided under the earlier law has been reversed due to non-payment […]
196. Deduction of tax source Where a supplier has made any sale of goods in respect of which tax was required to be deducted at source under the earlier law […]
195. Goods sent on approval basis returned on or after the appointed day Where any goods sent on approval basis, not earlier than six months before the appointed day, are […]
194. Treatment of branch transfers Notwithstanding anything to the contrary contained in this Act, any amount of input tax credit reversed prior to the appointed day shall not be admissible […]
193. Tax paid on capital goods lying with agents to be allowed as credit Where any capital goods belonging to the principal are lying at the premises of the agent […]
192. Tax paid on goods lying with agents to be allowed as credit Where any goods belonging to the principal are lying at the premises of the agent on the […]
191. Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law Where a taxable person having centralized registration under the earlier law has […]
190. Credit distribution of service tax by ISD Notwithstanding anything to the contrary contained in this Act, the input tax credit on account of any services received prior to the […]
189. Taxability of supply of goods in certain cases Notwithstanding anything contained in section 12 or 14, the tax in respect of the taxable goods shall be payable under the […]