Leaf No: 69 Month : December Year : 2015

Greetings from Team SA!

Swamy Associates completes 15 years on 19.01.2016. It is indeed a milestone in our journey. On this memorable day, the entire Team SA bows and thank all concerned for your trusted support and pledges to serve you better, in days to come...

 Quoting of PAN will be required for transactions of an amount exceeding Rs.Two lakhs regardless of the mode of payment.

 Urjit Patel is appointed for second tenure as RBI Dy Governor.

 Govt. of Goa constitutes State Level Empowered Committee on GST to ensure smooth migration to new regime.

 Amendment in Bonus Act notified - Eligibility Limit hiked to Rs 21000.

 CBDT makes mandatory electronic filing of first appeal before CIT( Appeals).

 UN General Assembly recognises Nov 5 as World Tsunami Awareness Day.

 WTO Members agree to remove tariffs on 201 IT products.

 ACC appoints A K Jain as full-fledged CBDT Chairman.

 No requirement for ‘recommendation from DGCA’ for import of reconditioned/second hand aircraft parts.

 Addition of M/s HRD Diamond Institute Private Limited in paragraph 4.42 of FTP 2015-20.

 All varieties of onions can be exported without any Minimum Export Price (MEP).

 Import of ‘Apples’ is allowed through sea ports & airports in Kolkata, Chennai, Mumbai & Cochin, land port & airport in Delhi and also through India’s land borders.

 Paragraph 4.76 of the Handbook of Procedures 2015-20 will also cover the procedure to be followed for processing applications for enlistment / authorisation of Laboratories stated in paragraph 4.42 of FTP 2015-20.

 “Panama” is deleted from Country Group-C of Table 1 of Appendix 3B-MEIS Schedule with effect from 01.04.2015.

 The dates for implementation of Track and Trace system for export of drug formulations alongwith maintaining the Parent - Child relationship in packaging have been extended.

 Procedure for modification/change in Branch Office/Head Office / Registered Office Address in IEC involving a change in jurisdictional RA.

 The branch office of M/s Indian Industries Association at New Delhi is enlisted under Appendix 2E of FTP, 2015-2020 for issuing Certificate of Origin (Non-Preferential).

 Export of finished leather, Wet Blue and EI Tanned leather has been permitted through the ICD at Kheda.

 Relief in Average Export Obligation in terms of Para 5.19 of Hand Book of Procedures of FTP 2015-20.

 Clarification on availability of benefit under Focus Product Scheme of FTP 2009-14.

 Zero Tolerance to corruption.

 Master Direction - Establishment of Liaison / Branch / Project Offices in India by Foreign Entities.

 Master Direction – Export of Goods and Services.

 Master Direction – Import of Goods and Services.

 Master Direction – Reporting under Foreign Exchange Management Act, 1999.

 General guidelines for implementation of e-payment of refund / rebate.

 Applicability of service tax on the services received by apparel exporters in relation to fabrication of garments.

 24x7 Customs clearance at Krishnapatnam Sea port in Nellore, Andhra Pradesh.

 Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT / High Courts and Supreme Court - Excise & Customs.

 Authorizing officers of the Zone to appear before CESTAT Bench.

 Withdrawal of cases pending before HC / CESTAT on the basis of earlier Supreme Court's decision on identical matters.

 Regarding imposition of cost by CESTAT on grounds of quality of adjudication order.

 Proper certificate under Notification No. 108/95-CE dated 28.08.1995.

 Extension of date for submission of returns in Central Excise for the assessees in the Union Territory of Puducherry (except Yanam and Mahe).

 Extending the date of ST payment for the assessees in the Union Territory of Puducherry (except Yanam and Mahe) for the month of November, 2015 to 20.12.2015.

 Excise duty payment for month of November can be paid by December 20th for the assessees of Tamil Nadu and the Union Territory of Puducherry (except Yanam and Mahe).

 Cenvat Credit on Courier Imports - Cenvat Credit Rules amended.

 Basic Excise Duty rates on Petrol and Diesel (both unbranded and branded) increased.

 Exemption of Customs duty to chickpeas and Lentil.

 No export duty for iron ore pellets.

 Notification No.9/95-Cus dated 6.3.95 providing effective rates of duty on specified goods when imported from Union of Myanmar rescinded.

 Fixation of T V of Edible oil, Brass, Poppy seed, Areca nut, gold and Silver.

 Notifying 'Fireworks' under Section 110 (1A) of Customs Act, 1962.

 Rate of exchange of conversion of the foreign currency with effect from 18th December, 2015.

 Customs Broker Licensing Regulations, 2013 amended.

 Regarding goods to which the provisions of Section 70 shall apply when they are deposited in a warehouse.

 Maintenance service to telecommunications operators on shared basis – assessee in possession of passive infrastructure – no transfer to right - Bharti Infratel Ltd Vs State of Madhya Pradesh & Ors - 2015 86 VST 258 (MP).

 Inspection of goods in movement - evasion of tax – mens rea not necessary for levy of penalty - Rameshwar Prasad Ram Prasad Trading Company V Assistant Commercial Taxes Officer, Flying Squad, Kota Division, Jhalawar - 2015 86 VST 328 (Raj).

 Authorisation of authorities to be computer generated containing unique number is mandatory - Assessment pursuant to manual authorization not containing unique number – assessment set aside - Tulasi Surgicals V Commercial Tax Officer, Kothapet Circle, Guntur - 2015 86 VST 863 (T&AP).

 Printing and manufacturing of Beedi labels for a particular customer is a works contract and not a sale - State of Tamilnadu Vs Nadar Press Limited & Anr - 2015 86 VST (Mad).

 Form C and Form F declarations to produce before the Authorities – discretion with the authority to condone delay and consider whether the cause for delay is reasonable - Laxmi Polychem India Ltd., V State of Karnataka - 2016 87 VST 47 (Karn).

 Pre Delivery Inspection (PDI) charges and free After Sale Service (ASS) charges would not be included in the assessable value under Section 4 of the Act for the purposes of paying excise duty - Commissioner of Central Excise, Mysore vs TVS Motor Company Ltd. - 2015 TIOL 299 SC CX.

 Process of cold-rolling of hot-rolled stainless steel patta / pattis on job-work basis constitutes ‘manufacture’ u/s 2(f) of Central Excise Act - M/s Gujarat Industries vs Commissioner of Central Excise, Ahmedabad - I - TS 683 SC 2015 EXC.

 Amount of excise duty paid under wrong assessee code is to be considered as valid payments - Devang Paper Mills Ltd vs UOI - 2016 TIOL 37 HC AHM CX.

 Demand of penalty under Rules 96 ZO, 96 ZP and 96 ZQ of the Central Excise Rules were ultra vires Central Excise Act, 1944, arbitrary and unreasonable and violative of Articles 14 and 19 (1) (g) of Constitution of India - Shree Bhagwati Steel Rolling Mills vs Commr. of Central Excise - 2015 326 E.L.T. 209 SC.

 Declaration made under VCES by seeking adjustment of tax already paid under audit paras conducted during the period when VCES scheme was in existence and adjustment of amount paid as interest / penalty during audit by changing the accounting code appropriately towards tax dues held to be valid - Ask Me Enterprises vs UOI - 2015 40 STR 1041 GUJ.

 As far as the CE Act is concerned, there is no such provision that raises a presumption and shifts the burden on to the person who is charged with clandestine removal of excisable goods - Commissioner of Central Excise, Delhi-I vs Vishnu & Co. Pvt. Ltd. & Ors - 2015 TIOL 2792 HC DEL CX.

 If one receives a service from a person and also provides a service to the same person, the service tax is payable on both the transactions independently and cannot be set off between the value of service provided against the value of service availed - DHL vs CCE, Mumbai-II - 2015 TIOL 2695 CESTAT MUM.

 Section 129A (2) or Section 129D of Customs Act does not empower the Committee of Commissioners to review their own order again and take different view - CC vs Alufit India Pvt Ltd. - 2016 TIOL 57 CESTAT MAD.

 Filing of appeals in respect of rebate on goods supplied to SEZ from DTA within India will be in accordance with the procedure applicable in respect of appeals to be filed in respect of rebate claims on exports to a place outside India - M/s Sai Wardha Power Ltd vs CCE - 2015 TIOL 2823 CESTAT MUM LB.

 The Cenvat Credit Rules do not prohibit availment of cenvat credit in respect of inputs / input services which have been received prior to registration. The Cenvat Credit Rules contain no express restriction on distribution of credit earned prior to taking the registration by the ISD also. Hence the ISD can avail credit of service tax paid on input services received prior to registration - Lona Industries Limited vs Commissioner of Central Excise, Raigad - 2015 TIOL 2694 CESTAT MUM.

 Provisions of Rule 6(3) (b) of CCR become applicable only if manufacturer consciously manufactures dutiable and exempted final product using common Cenvat credit availed inputs and / or input services and does not comply with provisions of sub-rule (2) of Rule 6 of CCR and would not apply where exempted final product emerges as an unavoidable waste or by-product and compliance with provisions of Rule 6(2) is impossible. – CCE vs Aarti Sponge & Power Ltd - 2015 TIOL 2768 CESTAT DEL.

 Statements recorded initially at the time of visit of officers cannot solely be relied upon to conclude clandestine production and removal in the absence of any corroborative evidence - Confiscation and imposition of penalties unsustainable – CCE, C&ST vs Cubex Tubings Ltd -2015 TIOL 2810 CESTAT BANG.

 SL.No.237 of Notification No.6/2002-CE covers non-conventional energy devices / systems would be available to the chimney - Commissioner of C.Ex., Delhi-IV vs Rachitech Engineers Pvt Ltd. -2015 326 E.L.T. 377 Tri.-Del.

 

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