Service
Tax Certificate for Transportation of Goods by Rail for Availing Cenvat Credit
[CBEC
Circular No. 1048 dated 20th September 2016]
Sub: Service Tax Certificate for Transportation of goods by
Rail (STTG Certificate).
Kind attention is
invited to Notification No. 45/2016-CE (N.T.) dated 20.09.2016 wherein clause (fa) in sub-rule (1) of rule 9 of CENVAT
Credit Rules, 2004 has been substituted and the requirement of enclosing
photocopies of the railway receipts (RRs) with the STTG certificate, as a
document for availing CENVAT credit, has been amended such that railway
receipts would not be required to be enclosed with the STTG certificate. The
following procedure is hereby prescribed for availing CENVAT credit of service
tax paid on transportation of goods by rail:
i) The
STTG Certificate shall be issued to rail customer (consignor/ consignee,
whosoever makes the payment of Service tax) by the Railways for the purpose of
availing CENVAT credit. A proforma containing the
format of STTG certificate to be filled by the consignor/ consignee is enclosed
herewith as Annexure-A.
ii) The STTG certificate shall capture various
details such as name of the customer, no. of RRs issued, total service tax/
cess paid, Service Tax code, registration no., details of the certifying
authority from railways etc.
iii) The STTG certificate shall also contain details
of RR(s) in a tabular form annexed to the STTG certificate (enclosed as Annexure-B). The details shall inter alia include
RR number, date, name of the consignee, freight, service tax/ cess paid etc.
The said list of RR(s) shall be certified by competent Railways Authority.
iv) In cases where the Service Tax is paid by the consignor and he
intends to avail the CENVAT credit, he may avail the same on the strength of
the STTG certificate issued in his name in the format prescribed above.
v) In case if the Service Tax has been paid by
the consignor but CENVAT credit is to be availed by the consignee, who is
eligible for such credit as per the rules, the consignor shall make a written
request to Railways for issue of consignee-wise STTG certificate duly
indicating the RR details pertaining to the consignee in the format prescribed
above. The competent Railway Authority shall issue the STTG certificate accordingly,
even though it will require issuance of more than one STTG certificates to the
customer (consignor) for a particular month. The consignor shall transfer the
consignee-wise 'STTG certificate' in original to the consignee concerned. The
consignee may avail the CENVAT credit on the strength of this certificate.
vi) Where a consolidated STTG Certificate has been
issued in terms of clause (iii), no STTG Certificate consignee-wise in terms of
clause (v) shall be issued and vice-versa.
2. Difficulty faced, if any, in implementing the
circular should be brought to the notice of the Board.
F. No. 267/09/2016-CX.8
[Excise Notification No. 45 (Non Tariff) dated 20th September 2016]
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.8]