Leaf No: 78 Month : Sep - Oct Year : 2016

Greetings from Team SA!

  President of India notifies constitution of GST Council from Sept 15, 2016.

 Government seeks feedback on Draft Bill of 'Major Port Authorities Act, 2016’.

 Department of Commerce has extended support to certain new products and enhanced the rate of incentives for certain other specified products under the Merchandise Exports from India Scheme (MEIS).

 Government fixes ceiling prices of 464 formulations.

 The GST Network Chairman, Mr Navin Kumar, announced the implementation of GST Suvidha Providers Scheme which will provide the taxpayers a bunch of GST-related services in addition to maintaining their individual business ledgers (sales ledger and purchase ledger) and other value added services around the same.

 The Union Finance Minister, Mr Arun Jaitley, released a Booklet containing Frequently Asked Questions (FAQs) relating to Goods and Services Tax (GST). The FAQ compilation covers broadly 24 topics with Chapters on Registration, Valuation, Input Tax Credit, Assessment, Audit, Refund, Demand and Recovery, Appeals, Advance Ruling, Offence and Penalties etc.

 Suggestions invited from Industry and Trade Associations for General Budget 2017-18 regarding changes in direct and indirect taxes.

 Import Policy of Rough Marble and Travertine Blocks.

 Import of items under the ITC(HS) Codes specified in the notification related to marble slabs is permitted freely provided cif value is US$ 40 or above per square metre(for maximum thickness slab of 20mm) w.e.f. 1.10.2016.

 Import of items under the ITC(HS) Codes specified in the notification related to granite slabs is permitted freely provided cif value is US$ 50 or above per square metre(for maximum thickness slab of 20mm) w.e.f. 1.10.2016.

 Effect of Notification No. 20/2015-20 dated 4.8.2016 regarding Minimum Import Price (MIP) on 66 HS Codes of Iron and Steel under Chapter 72 of ITC (HS), 2012 –Schedule – 1 (Import Policy) is extended till 4th December, 2016.

 Merchandise Exports from India Scheme (MEIS) - Additions / amendments in Table 2 [containing ITC (HS) code wise list of products with reward rates] of Appendix 3B.

 Amendment in ANF-5A [Application for issue of EPCG Authorisation] incorporating the guideline for designating/certifying a Common Service Provider (CSP) under Para 5.02 (b) of FTP 2015-20.

 Allocation of quantity for export of preferential quota sugar to EU under CXL quota.

 Amendment in Public Notice No. 29/2015-20 dated 08.09.2016 and in Public Notice No. 27 dated 31.08.2016.

 Inclusion of new Regional Office of DGFT at Belagavi, Karnataka in Appendix-1 A of Foreign Trade Policy, 2015-20.

 The export performance of Gems and Jewellery items from SEZ/EOU units shall not be clubbed with export performance from DTA units of any IEC holder for grant of Nominated Agency Certificate and accordingly changes in Para 4.94(a)(i), 4.94(a)(ii) and ANF-41 are also carried out.

 Procedure for designating ports for imports of un-shredded metallic scrap and handling of un-shredded scrap by ICDs is prescribed.

 Issuance of Free Sale & Commerce Certificate to Merchant Exporters.

 Guidelines for Issuance of Duty Credit Scrips under Incremental Export Incentivisation Scheme (IEIS) for Quarterly period (01.01.2013 to 31.03.2013) in pursuance of Trade Notice 04 dated 05.05.2016.

 Refund of Terminal Excise Duty(TED) under Deemed Exports where Duty has been paid from CENVAT Credit and ab-initio waiver is not available.

 Clarification in respect of definition of service provider under Common Service Providers (CSP) in Export Promotion Capital Goods (EPCG) scheme.

 Import Data Processing and Monitoring System (IDPMS).

 Guidelines for arrest in relation to the offences punishable under the Finance Act, 1994 and Central Excise Act, 1944.

 Supply of goods manufactured by EOUs without payment of Central Excise Duty against Advance Licence / Authorisation.

 Rebate of duties paid on raw materials used in manufacture or processing of export goods and admissibility of duty drawback in such cases.

 Service tax certificate for transportation of goods by rail (STTG Certificate).

 Revised Monetary Limits for adjudication of Show Cause Notice in Central Excise and Service Tax.

 Regarding setting up of 'Custom Clearance Facilitation Committee' (CCFC) for Land customs stations and Inland Container Depots.

 Explains option extended by DGFT for surrendering one benefit in case of simultaneous issuance of SHIS and Zero duty EPCG/PE EPCG.

 Guidelines for launching of prosecution in relation to offences punishable under the Customs Act, 1962.

 Clarification of certain inorganic chemicals such as mono potassium phosphate, calcium nitrate, potassium magnesium phosphate as fertiliser.

 Discontinuation of practice of making manual debits on physical copy of Advance Authorizations registered at EDI Customs port.

 Implementation of the Hazardous and Other Wastes (Management and Transboundary movement) Rules, 2016. Notification-GSR(395E).

 Exemption to the  taxable service provided by State Government Industrial Development Corporations/ Undertakings.

 Section 11C Notification on the service by way of advancement of Yoga provided by entities registered under Section 12AA of Income-tax Act, 1961.

 Service Tax Rules amended.

 Revised Monetary Limits for adjudication of Show Cause Notice in Service Tax.

 Section 11C Notification issued exempting the services of transportation, by educational institutions.

 Exemption to Import of Silver, Gold and Platinum under certain schemes as per Notification No. 57/2000-Cus amended.

 Exemption for Re-imported Goods per Notification No.94/96-Customs amended.

 Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver.

 Rate of exchange of conversion of the foreign currency with effect from 16/9/16.

 Value of goods manufactured from duty free imported materials and cleared in DTA by EEPZ not to include customs duty component - Eastern Peripherals Ltd V Brihanmumbai Mahanagar Palika - 2016 339 ELT 497 S.C.

 Bitumen emulsion coming in to existence on melting Bitumen is nothing but Bitumen in liquid form and is covered under entry 22/Schedule II referring to Bitumen under UP Trade Tax Act - CCE Vs. AR Thermosets Pvt Ltd - 2016 339 ELT 500 S.C.

 VAT dealer not entitled for input credit of VAT paid on purchase of DEPB Scrips - Sha Kantilal Jayantilal Vs. State of Tamilnadu - 2016 339 ELT 520 (Mad.)

 Exemption from entry tax available to rawmaterials, components or inputs used for manufacture of tea cannot be extended to packing materials as same is not rawmaterial, component or input - Hindustan Lever Ltd Vs. State of Karnataka - 2016 339 ELT339 S.C.

 Mediker used for anti-lice treatment is a drug not a shampoo. Revive instant starch used on clothes not chemical - Burden on taxing authority - State of Madhya Pradesh & Ors v Marico Industries Ltd., 2016 94 VST 83 (SC).

 Denial of claim Input Tax Credit on the ground that invoice produced did not contain words “Input Tax Credit” is available to a person against a copy - Such technical defects in invoices are not fatal for grant of ITC to claimant - Avdesh Tracks Private Limited V State of Punjab & Anr - 2016 94 VST 219 (P&H).

 Provision regarding refund of duty under Central Excise is not limited to immediate buyer but can be claimed by ultimate buyer on proof of incidence of such duty not being passed on to any other person - CCE V Addison & Co.Ltd - 2016 339 ELT 177 S.C.

 Once assessee entitled to rebate in terms of Circular No.687, no discretion vested with sanctioning authority to refund duty through credit accounts – CCE V Auto Weaving Mills - 2016 TIOL 2336 HC HP CX.

 Any statement before Central Excise Officer can be taken in evidence only after following procedure as prescribed under Section 9D (1) (b) of Central Excise Act - G Tech Industries V UOI - 2016 339 ELT 209 (P &H).

 High Court exercising writ jurisdiction , will not act as if it is a Second Appellate Authority over the orders passed by the Settlement Commission, in the absence of any perversity in the order - CCE V Thyseenkrupp JBM Pvt Ltd - 2016 TIOL 2247 HC MAD CX.

 In view of amendment provision to Sec.35F CEA, wherever appeals dismissed for failure to deposit amounts to tune of 25% to 50%, appeals are directed to be restored on pre-deposit of 15% of demand amount – Puri Brothers V CCE, Jaipur-I - 2016 (339) ELT 352 (RAJ).

 Interest under Section 11AA of Central Excise Act is applicable in cases where liability to pay duty arose before or after the introduction of section 11AA but determination took place after the said date - Gujarat Narmada Valley Fertilisers Company Ltd V UOI - 2016 TIOL 2393 HC AHM CX.

 Highcourt restores appeal which was dismissed for reason of delay in making predeposit on ground that statutory right of appeal cannot be made redundant by dismissal of application for condonation of delay - Satackline sustems Pvt Ltd V Commr of customs and Central Excise - 2016 TIOL 2369 HC AP CX.

 There is no manufacture in cutting of TMT coils to TMT bars inspite of being value addition and final product being classifiable under a different heading than raw material - CCE V Castings India Inc - 2016 TIOL 2327 HC JHARKHAND CX.

 CESTAT is empowered to reduce penalty specified under section 11AC as per third proviso to Section 11AC as amended - CCE V Crafts Interiors Pvt Ltd - 2016 TIOL 2229 HC AP CX.

 Order rejecting compounding application is not an administrative order but proper quasi judicial adjudication order and is hence appealable - CCE V Girish B Mishra 2016 339 ELT 67 (Guj.).

 There is no prohibition either under Customs Act 1962 or under Drawback Rules, 1995 from claiming drawback when basic Customs duty on imported raw materials have been paid through DEPB Scrip - Ratnamani Metals & Tubes Ltd V UOI - 2016 339 ELT 509 (Guj).

 When the service tax levy itself came into force with effect from 01.07.2010 , amounts collected without authority of law fall beyond the imprint of expression or expropriation under pretence of authority of law - Mera Baba Realty Associate Pvt Ltd V CST - 2016 TIOL 2139 HC DEL ST.

 List of input services added by amendment to notifcation No.41/2007 regarding refund of services used for export cannot be deemed to have effect from date of base notification in absence of any specific mention in amending notification that it has retrospective effect - PR Commissioner of Service tax V TT Ltd - 2016 TIOL 2069 HC DEL ST.

 Amount of service provider appropriated by service recipient on account of deficiency of service is not liable to be attached for recovering tax dues of such service provider - General Manager, FCI V UOI - 2016 44 STR 211 (Guj.)

 WP challenging summons with specific prayer to let petitioner appear with his lawyer dismissed with cost of 1,00,000 to be paid by writ Petitioner - Sudhir Kumar Tripati V CCE - 2016 44 STR 251 Jhar.



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