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GOODS AND SERVICE TAX REPORTS (GSTR) HIGHLIGHTS F Small-scale unit manufacturing goods bearing brand name or trade name of another person not eligible for benefit under Notification No. 1/1993-CE ; affixation of name or mark on goods not necessary : CCE v. Tubes and Structurals p. 423
F Where goods manufactured captively consumed and sold in market, market value to be taken as value of comparable goods produced by assessee : Hindustan Spinning and Weaving Mills Ltd. v. CCE p. 429
F Existence of evidence in proof of culpability, penalty imposable : Sudhir Sharma v. Commissioner of Customs (Delhi) p. 369
F Application of mind by authorities to materials available for arriving at average weight of baggage to assess liability, no infirmity in approach adopted by authorities warranting interference : Sudhir Sharma v. Commissioner of Customs (Delhi) p. 369
F Utilisation of accumulated money cannot be denied on rescission of money credit scheme : Madhusudan Industries Ltd. v. Union of India (Guj) p. 414
F Determination of any question having relation to rate of duty or value of goods for purpose of assessment appealable to Supreme Court : Commissioner of Customs v. A. N. Impex (Cal) p. 457
F Question involving interpretation of notification, appeal not maintainable before High Court : Commissioner of Service Tax v. Vodafone Essar South Ltd. (Karn) p. 464
F Proper officer not empowered to reject transaction value without establishing that transaction value was not genuine : A. N. Impex v. Commissioner of Customs (Trib.-Kolkata) p. 435
STATUTES AND NOTIFICATIONS |
F C. B. E. C. Circulars :
Circular No. 6/2015-Customs, dated 11th February, 2015-Amendments to certain All Industry Rates of Duty Drawback-Regarding p. 224
F Rules :
Central Excise (Amendment) Rules, 2015 p. 204
Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Amendment Rules, 2015 p. 207
Cenvat Credit (Amendment) Rules, 2015 p. 196
Pan Masala Packing Machines (Capacity Determination and Collection of Duty) (Amendment) Rules, 2015 p. 220
Service Tax (Amendment) Rules, 2015 p. 211
F Notifications :
Central Excise Act, 1944 : Notification under section 5A : Clean Energy Cess : Exemption p. 220
Notification under section 23A(c)(iii) : Resident firm as class of persons for the purposes of section 23A(c)(iii) p. 209
Central Excise Rules, 2002 : Notification under section 9(1)(3) : Conditions, safeguards and procedures for registration and exemptions from registration : Amendments p. 201
Notification under rule 12CCC : Withdrawal of facilities or imposition of restrictions on a manufacturer, first stage or second stage dealer, or an exporter : Amendments p. 208
Cenvat Credit Rules, 2004 : Notification under rule 12AAA : Withdrawal of facilities or imposition of restrictions on a manufacturer, first stage or second stage dealer, or an exporter : Amendments p. 208
Finance Act, 1994 : Notification under section 68(2) : Certain taxable services and extent of service tax payable thereon : Amendments p. 216
Notification under section 93(1) : Exemption to certain services : Amendments p. 214, 218
Exemption to services received by exporter and used for export of goods : Amendment p. 210
Exemption to specified taxable services received by exporter and used for export of goods : Rescission p. 210
Notification under section 96A(b)(iii) : Resident firm as class of persons for the purposes of section 96A(b)(iii) p. 219
Finance Act, 2010 : Notification under section 83(7) : Clean Energy Cess : Exemption p. 220
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