Saturday, March 30, 2013

[aaykarbhavan] Fw: Pre-Print Highlights of GSTR from CLI




----- Forwarded Message -----
From: "info@cliofindia.com" <info@cliofindia.com>
To: newsletter@cli.in
Sent: Saturday, 30 March 2013 8:59 AM
Subject: Pre-Print Highlights of GSTR from CLI

CLI
www.cliofindia.com
info@cliofindia.com

GOODS AND SERVICE TAX REPORTS (GSTR) HIGHLIGHTS


ISSUE DATED 1.4.2013

Volume 19 Part 4


SUPREME COURT
ENGLISH CASES
JOURNAL
NEWS-BRIEFS


HIGH COURT


F Palletising of cargo for export exempt from tax as service rendered in relation to export cargo : Beena Pradeep v. Government of India . . . 274

F For granting extended period for fulfilment of export obligations the Director General ought to have examined whether assessee had been incurring substantial loss as reflected in balance-sheet : Bharath Textiles and Proofings Industries Ltd. v. Union of India . . . 280

F Where conditions of exemption notification not breached, assessee entitled to refund of additional duty paid on imported goods subsequently sold as such in local market on payment of local tax : Commissioner of Customs v. Variety Lumbers P. Ltd. . . . 287

F Cutting timber into smaller pieces and sawing does not amount to manufacture : Commissioner of Customs v. Variety Lumbers P. Ltd. . . . 287

F Mere change in tariff head of imported goods would not make new article with distinct name or character : Commissioner of Customs v. Posco India Delhi Steel Processing Centre P. Ltd. . . . 313

F Documents not relevant for filing reply to show-cause notice but sought with ulterior motive of obstructing proceedings not to be supplied : Rahat Industries v. Union of India . . . 331

F Statement not recorded in present proceedings cannot be read as evidence : Commissioner of Central Excise v. Govind Mills Ltd. . . . 335

F Demand of duty for period prior to date of reclassification notification not permissible : S and S Poer Switch Gear Ltd. v. Commissioner of Central Excise . . . 349

F Cross-examination of witness not to be denied to person against whom enquiry conducted and request cannot be tested on strength of reasons : Thilagarathinam Match Works v. Commissioner of Central Excise . . . 354

F Modvat credit of duty cannot be denied or varied where input becoming waste in relation to manufacture of final products : Union of India v. Hindustan Zinc Ltd. . . . 359



CESTAT ORDERS


F Commissioner bound by observations made by majority decision of Tribunal while remanding matter : Commissioner of Central Excise v. S and S Power Switch Gear Ltd. . . . 342

F To avail of Cenvat credit onus on assessee to prove inputs used in manufacture of final products : Bajaj Hindustan Ltd. (No. 1) v. Commissioner of Central Excise . . . 367



STATUTES AND NOTIFICATIONS



F C. B. E. C. Circulars :

Circular No. 166/1/2013-ST, dated 1st January, 2013-Clarification in respect of notices/reminder letters issued for life insurance policies-Regarding . . . 78

Circular No. 167/2/2013-ST, dated 1st January, 2013- Service tax on services by way of transportation of goods by rail/vessel-Transportation of milk-Regarding . . . 79

Circular No. 3/2013-Customs, dated 1st January, 2013- Installation of close circuit television systems (CCTV)-Regarding . . . 79

F Notifications :

F Central Excise Act, 1944 :

Notification under section 5A(1) :

Concessional rate of duty on specified goods : Amendments . . . 67

F Customs Act, 1962 :

Notification under section 25(1) :

Effective rates of basic customs duty for specified goods : Amendments 69, 70

Exemption to goods manufactured in India and re-imported for repairs/reconditioning/reprocessing/refining/remaking, etc. : Amendments . . . 68

Implementation of valid authorisation issued under Export Promotion Capital Goods Scheme : Amendments . . . 71

Inclusion of Inland Container Depot : Amendments . . . 73

F Customs Tariff Act, 1975 :

Notification under section 8C(1) :

Safeguard duty on import of electrical insulators from People's Republic of China . . . 66

F Finance Act, 1994 :

Notification under section 93(1) :

Exemption to certain services : Amendments . . . 65


COMPANY LAW INSTITUTE OF INDIA PVT. LTD.
No. 2, Vaithyaram Street,
T.Nagar, Chennai - 600017.
Phone: (044) 24350752 - 55
Fax: (044) 24322015
info@cliofindia.com
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