201411.26
0
0

Procedure of service tax refund/exemption to SEZreg.

by in SEZ

CBEC has issued a  circular no. F.No.B1/6/2013-TRU dtd 25.11.2014  after verification of an issue related to SEZ  as below : Issue -SEZ unit or developer has to approach two authorities (the SEZ authority and with the Jurisdictional Service Tax authority) for upfront exemption under notification No. 12/2013 dated 01.07.2013 as amended.” The CBEC circular concluded that  “2….

201411.24
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Clarification on Determination of place of removal

Circular No. 988/12/2014-CX Dated 20.10.2014 F.No.267/49/2013-CX.8 Subject: Determination of place of removal – reg. Attention is invited to Notification No. 21/2014 – CE (NT) dated 11.07.2014 vide which the definition of “place of removal” has been inserted in the CENVAT Credit Rules, 2004 (CCR).  Under these rules there are provisions that the credit of input services is available upto…

201411.24
0
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Clarification regarding availment of CENVAT credit after six months

CBEC Circular No.: 990/14/2014-CX-8 dtd 19th of November, 2014 F. No. 267/72/2013-CX.8 (Pt) Sub: Clarification regarding availment of CENVAT credit after six months-reg. Attention is invited to the Notification of the Government of India in the Ministry of Finance, Department of Revenue No. 21/2014-CE (NT) dated 11.07.2014, vide which, inter alia, amendment was made in Rule 4(1) and 4(7) of…