201409.09
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Section 35F of CEA,1944 – Implications w.e.f 06.08.2014

Anand Mishra, Advocate The newly enacted 35F of CEA,1944 w.e.f 06.08.2014 results into  new era in appeals . Query 1(a) Whether an assessee is supposed to file a stay application alongwith an appeal before CESTAT ? Answer: No, it is not required to be filed before appellate authorities. Further,in budget speech Honourable Finance Minister had stated that…

201409.17
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Suo Motto Stay after Mandatory Pre-Deposit under Section 35F w.e.f 06.08.2014

Anand Mishra, Advocate For long there was a chaos as to what will be modus of stay on recovery after the  stay applications have been dispensed off by an  amendment in Section 35B(7)(a) of CEA,1944 . Before   referring to the CBEC circular no . 984/08/2014-CX., Dated: September 16, 2014, it is very important to refer…

201409.24
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CESTAT has the powers to extend the stay beyond the period of 365 days under the provisions of Section 35C (2A) of the Central Excise Act, 1944

2014-TIOL-1846-CESTAT-AHM IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH, AHMEDABAD Application No.E/MA(Extn)10941/2014 Appeal No.E/509/2011 Arising out of Order-in-Original No.02-03-COMMR-2011 Dated: 11.1.2011 Passed by the Commissioner of Central Excise & ST., Ahmedabad Date of Hearing: 31.7.2014 Date of Decision: 2.9.2014 M/s BHARAT VIJAY MILLS VS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX,…

201409.29
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India opposes global plan to make tax arbitration binding in G-20 in Australia

During G-20 meeting of Finance Ministers ,in Australia ,  our Finance Minister of State Mrs Nirmala Sitharaman, categorically opposed an international proposal to make arbitration binding and mandatory in tax treaties . Since, it will otherwise effect sovereign rights of India. It was emphasised ,in G-20 meet ,that under the mutual agreement procedure (MAP) for…

201411.24
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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…

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…

201411.26
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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….

201412.04
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construction for Govt Depts & utilised for non-commercial activities are exempted from Service tax

The assessee carried out construction services for Government of Gujarat and its undertakings and constructed Engineering & Ayurveda Colleges,Public utility like Adalaj Vav, vicinity of Sun Temple Modera, Police Quarters etc. The department disputed that the construction carried out by the assessee will be works contract and service tax is payable accordingly.There was service tax…

201412.06
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Rule 5 A(2) of Service Tax Rules Re-introduced Via Notification No. 23/2014-ST after being held ultra-vires By High Court of Delhi

It is pertinent to note that very recently , the Honourable High Court of Delhi   in the case of Travelite (India) vs. UOI & Ors,  while  quashing Rule 5A(2) of the Service Tax Rules and  the CBEC Instructions prescribing the manner of  an  audit and the records that can be called for by the authorities,  held…

201412.12
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Interesting Legalities Connected With Customs,Excise & Service Tax Appellate Tribunal (CESTAT)- Part -I

Oflate , very  interesting legalities have evolved in relation to Tribunal (CESTAT) . I am highlighting only three aspects as below  : 1. No Dismissal for Non-Prosecution – In Balaji Steel Re-Rolling Mills Versus Commissioner Of C.Ex. & Customs reported in 2014(310) E.L.T 209 (SC), the  Honourable Apex Court  referred to Rule 20 of CESTAT (Procedures) Rules ,1982…