Leaf No: 56 Month : November Year : 2014

Greetings from Team SA!

 PM Mr. Narendra Modi visits Australia.

 Suzlon sets up world’s tallest hybrid wind turbine in Kutch.

 RBI tightens norms for NBFCs.

 Retail inflation drops to 5.5 per cent in October.

 Govt sets up panel for allocation of cancelled coal blocks.

 ISRO releases picture of comet taken by Mars Orbiter.

 Medecins Sans Frontieres or Doctors Without Borders (MSF) to begin Ebola drug trials.

 Neha Gupta (18), an Indian-American from Philadelphia, has won the prestigious International Children’s Peace Prize for her work to help orphans in India and other vulnerable children.

 Shell India wins multi-million dollar tax dispute.

 Cyber Crime prevention strategy will be strengthened: Home Minister.

 Govt reconstitutes PM's Council on Climate Change.

 Govt to provide Single Window clearance for investors.

 Tourism Sector performance leapfrogs during October 2014.

 Service tax collections pick up; Indirect tax mop-up grows by 5.6%.

 Indian exports registers 4.72% growth rate in October.

 Capital goods sector is strategic sector, says Govt.

 Selection of Jan Lokpal: Govt pleads to SC to transfer all petitions from HC to Apex Court.

 India spends more on Science Research than Brazil and Canada.

 Period of realization and repatriation of export proceeds shall be nine months from the date of export for all exporters including Units in SEZs, Status Holder Exporters, EOUs, Units in EHTPs, STPs & BTPs.

 Import of Gold (under 20: 80 Scheme) by Nominated Banks / Agencies / Entities withdrawn. All instructions issued about the scheme from time to time starting with Circular No.25 dated August 14, 2013 stand withdrawn with immediate effect.

 More time has been allowed to the Government of Andhra Pradesh & Directorate of Revenue Intelligence (DRI) to finalize the modalities and export of respective allocated quantity of Red Sanders wood.

 The Import Policy of ‘Natural Sands’ is revised. Now, import of sand will be subject to Plant Quarantine (Regulation of Import into India) Order, 2003.

 The notification makes it mandatory for the importers of chemicals listed at Category 1A, 1B & 1C of Appendix 3 (SCOMET list) to Schedule 2 of ITC (HS) Classification of Export and Import Items to notify the details of such imports to DGFT, NACWC and Department of Chemicals and Petrochemicals within 30 days from the date of their importation.

 Import policy of Rough Marble and Travertine blocks for the year 2014-15 has been notified with a quota of 8 lakh MT and an MIP of US$ 325 per MT .

 Operationalises the provisions of Memorandum of Understanding dated 23.10.2010 between India and Bangladesh and facilitates border trade between the two countries through a new border Haat at Srinagar, Tripura (India).

 Procedure for export of Certified Organic Products has been notified.

 As per the Indo-US bilateral understanding, Crime Control (CC) Items and Regional Security (RS) items will be governed as per the guidelines in para 2 of the notice. This will not be applicable for import from any other country.

 Modification of SION A-1475 and SIONs A-1839, A-1841 and A-1842.

 The existing form ANF 2A, is being replaced by another format, online filing of which along with all requisite documents will be mandatory w.e.f 01.01.2015, and decision regarding grant or refusal of IEC will be conveyed within two working days by the concerned jurisdictional RA.

 Clarification on method of calculation of safeguard duty leviable vide Notification No.4/2012-Customs (SG) dated 05.10.2012 on import of Carbon Black under Advance Authorization Scheme.

 Circular regarding excisability of Odoriferous compound/agarbathi mix arising during the course of manufacture of agarbathi

 Clarification regarding availment of CENVAT credit after six months.

 Circular regarding valuation/assessment practice in respect of export of Iron Ore.

 Circular regarding All Industry Rates (AIR) of Duty Drawback w.e.f. 22.11.2014.

 Circular regarding splitting up of rebate claims to avoid pre-audit.

 Instructions based on the Judgement of Hon’ble Bombay High Court in the case of M/s Bharti Airtel Ltd. vs The Commissioner of Central Excise, Pune III in Central Excise Appeal No. 73 of 2012 and 119 of 2012.

 Instructions regarding judgment of the Larger Bench of Tribunal on Aluminum dross and skimming.

 Instructions regarding procedure of service tax refund/exemption to SEZ.

 Exemption to Central Excise duty as well as customs duty leviable on bunker fuels, namely IFO 180 CST and IFO 380 CST falling under Chapter 27 of the Central Excise Tariff for use in Indian Flag vessels for carrying export-import (EXIM) containers and empties.

 Notification No. 12/2012 - Central Excise dated 17/03/2012 amended.

 Exemption from excise duty & Customs duty for goods required for the Intensified Malaria Control Project funded by GFATM.

 Corrigendum to various Office Orders.

 Proportionate change in rate of composition of tax pursuant to “change in rate of tax” on goods - Introduction of State Development Tax does not amount to change in rate of tax - State of UP & Ors  v Systematic Conscom Limited - 2014 75 VST 267 (SC).

 Collection of tax on the spot during an inspection without conducting proper enquiry and without issuing a SCN is not proper - Cheques to be returned - Arun Engineering Industries v The Commercial Tax Officer, Enf, Tiruchengode - 2014 TIOL 2005 (Mad).

 Whether the question of law agitated will be against the Revenue when the department has not questioned the judgment of the Tax Board or the judgement of the Supreme Court which has already settled the issue - Commercial Tax Officer, Jaipur v Anil Parnami and Co - 2014 TIOL 2025 (Raj).

 Failure to obtain previous sanction of President- West Bengal Tax on Entry of Goods into Local Areas Act, 2012 invalid being ultravires the Constitution - Bharati Airtel Ltd v State of West Bengal & Ors- 2014 75 VST 497 (Cal).

 Alternative remedy is not a bar where vires of provisions challenged - Kirloskar Ferrous Industry Ltd v Assistant Commissioner of Commercial Taxes & Ors - 2014 75 VST 457 (Kar).

 Local sale or Interstate sale - Findings of Tribunal based on admitted documents and facts not to be interfered with - Surajmull Gouti v State of Maharashtra - 2014 75 VST 478 (Bom).

 Rejection of application under Tamilnadu Sales Tax (Settlement of Arrears) Act. 2011 without notice on ground balance amount payable, more than 10 percent not justified - Chetak Timber Products (P) Ltd v Joint Commissioner (CT), Trichy Division, Trichy & Anr  - 2014 75 VST 481 (Mad).

 Best Judgment Assessment not justified where no goods found by authorities during inspection - Prasad Properties and Investment (P) Ltd v State of Tamilnadu & Anr - 2014 75 VST 343 (Mad).

 Router is a computer peripheral - State of Tamilnadu v CMC Limited - 2014 75 VST 413 (Mad).

 Tribunal could not have dismissed the appeal filed by the appellant for want of prosecution and it ought to have decided the appeal on merits even if the appellant or its counsel was not present when the appeal was taken up for hearing - Balaji Steel Re-Rolling Mills vs Commissioner of Central Excise and Customs - 2014 - TIOL - 92 - SC - CX - LB.

 Tribunal has no jurisdiction to ask the appellant to make the deposit as a pre-condition for fresh adjudication - Maa Mahamaya Industries Limited Vs Commissioner of Central Excise, Customs and Service Tax, Visakhapatnam-I Commissionerate - 2014 - TIOL - 2014 - HC - AP - CX.

 No prohibition set out in the Drawback Rules which debars an exporter from seeking determination of the Brand Rate of Drawback under Rule 7, merely because he had already claimed the All Industry Rate of drawback under Rule 3 - Alfa Laval (India) Ltd. vs Union of India - 2014 (309) ELT 17 (Bom.) 

 Dues payable to the Central Excise department do not have any precedence over the right of a secured creditor.- Commissioner of C.Ex., Madurai vs B.V.V.Paper Industries Ltd - 2014 (309) ELT 679 (Mad.)

 Having concluded that the Commissioner (Appeals) did not have jurisdiction to entertain the appeal filed by appellant, the Tribunal ought to have set aside the order and decided the matter on merits - Amit Electronics vs Commissioner of Customs (Preventive) - 2014 (309) ELT 60 (Del.)

 Foreign Trade Policy expressly provides that a status holder will have the privilege of exemption from providing a Bank Guarantee in respect of any scheme, the Handbook of Procedures-which is for providing the procedure in aid of the Foreign Trade Policy-cannot impose a condition which militates against the said Policy - BRG Iron & Steel Co. Pvt. Ltd. vs UOI -  2014 (309) ELT 393 (Del.)

 Consideration received by a restaurant owner for supply of food and other articles of the human consumption, including the service part of the transaction, is exigible to tax by the State by virtue of the constitutional definition, it is not open to the Union to characterise the same transaction as a service for imposition and levy of service tax - UOI vs Kerala Bar Hotels Association - 2014 - TIOL - 1913 - HC - Kerala - ST.

 Writ Petition under Article 226 cannot be maintained if the dispute relates to a question of determination of rate of duty/tax or value of goods - M/s T.T.Krishnamachari & Co. Vs UOI - 2014 - TIOL - 2024 - HC - Madras - ST.

 Service tax is not payable on refundable security deposit collected from the tenant - Samir Rajendra Shah Vs CCE- 2014 - TIOL - 2202 - CESTAT - Mum.

 Demand of service tax in respect of the same transaction on the ground that the deposit of service tax was under a different category whereas a different category of service has been provided cannot be held to be justifiable - M/s Coca Cola India Private Limited Vs Commissioner of Service Tax, Delhi III - 2014 - TIOL - 2198 - CESTAT - Del.

 Appellant providing the service of procuring purchase orders for their foreign clients and providing maintenance service to the Indian buyers during the warranty period on behalf of their foreign clients on the instructions of foreign clients are covered by the Rule 3(3) of Export of Taxable Service Rules, 2005  - Blue Star Ltd. Vs Commissioner of Service Tax, Mumbai - 2014 - TIOL - 2257 - CESTAT.

 A manufacturer is entitled to avail the credit of duty “paid” by the input manufacturer and the assessments at his end cannot be reopened on the ground that input supplier should not have paid duty - Balakrishna Industries Ltd. Vs Commissioner of C.Ex- 2014 (309) ELT 354 (Tri.-Del.). 

 

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