THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 14th May, 2016 No. 27/2016 – Central Excise (N.T.) G.S. R. 512(E).—In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), section 94 of the Finance Act, 1994… Read More »
THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 14th May, 2016 No. 2/2016 – Infrastructure Cess G.S. R. 511(E).—In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 162 of… Read More »
THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 14th May, 2016 No. 1/2016 – Clean Environment Cess G.S. R. 510 (E).—In exercise of the powers conferred by sections 83 and 84 of the Finance Act, 2010 (14 of 2010), the Central Government hereby directs… Read More »
F.No: 484/03/2015 – LC (Vol II) Govt. of India Ministry of Finance Dept. of Revenue Central Board of Excise & Customs ************* Circular No. 17/2016-Customs New Delhi, dated 14th May 2016 To, All Principal Chief Commissioners Customs, All Principal Chief Commissioners of Customs & Central Excise, All Chief Commissioners of Customs, All Chief Commissioners of… Read More »
Amendment to Ch IX of the Customs Act, 1962 – Bond required to be filed under section 59 F.No: 484/03/2015 – LC (Vol II) Govt. of India Ministry of Finance Dept. of Revenue Central Board of Excise & Customs Circular No.18/2016-Customs New Delhi, dated 14th May 2016 To, All Principal Chief Commissioners Customs, All Principal… Read More »
The Larger Bench of New Delhi CESTAT, held that the passive infrastructure companies hiring out telecom towers, to telecom companies, taxable under ‘Business Auxiliary/Support Services’, are not eligible to claim CENVAT Credit of MS Steel Angles/parts, pre-fabricated shelters parts, etc. used in erection of such towers. In the said case, the assessees were providing ‘business… Read More »
Held In the case of DRP Malleables (P.) Ltd. the Tribunal held that Chartered Accountant Service is specifically covered under the scope of input service and the assessee is eligible for availing credit. In my considered view, the Chartered Accountant Service related to day-to-day service cannot be reason for denial of CENVAT credit. So, the… Read More »
Change in Tariff Value of Crude Palm Oil, RBD Palm Oil, Others – Palm Oil, Crude Palmolein, RBD Palmolein, Others – Palmolein, Crude Soyabean Oil, Brass Scrap (All Grades), Poppy Seeds, Areca Nuts, Gold and Silver Notified In exercise of the powers conferred by sub-section (2) of Section 14 of the Customs Act, 1962 (52… Read More »
Circular No.1029/17/2016-CX F.No. 267/33/2014-CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, dated the 10th May, 2016 To The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners of Central Excise (All) The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners of Central Excise & Service Tax (All) Webmaster Sub:… Read More »
HIGH COURT OF GUJARAT Shivam Engineering Company v. Union of India M.R. SHAW AND K.J. THAKER, JJ. SPECIAL CIVIL APPLICATION NOS. 10607 OF 1995, 152 TO 154 & 157 OF 1996 JUNE 11, 2014 Paresh M. Dave for the Petitioner. Ketan A. Dave and Amee Yajnik for the Respondent. ORDER M.R. Shah, J. – As… Read More »