A). Service Tax
1). Services provided by Member’s
Club to its members not liable to service tax (Ranchi Club Limited v CCE
& ST (2012) (26 STR 401) (Jharkhand High Court))
2). Eligibility of CENVAT credit on
inputs used in construction of warehouse CCE v Sai Sahmita Storages Private
Limited (2012) (34 STT 306) (Andhra Pradesh High Court)
3). Rule 5 refunds can be claimed on
CENVAT credit availed in prior periods CCE v Chamundi Textiles Silk Mills
Limited (2012) (26 STR 498) (Bangalore Tribunal)
4). Services consumed outside the
SEZ are not eligible for service tax ex-emption DHL Lemuir Logistics Private
Limited v CCE (2012-TIOL-705) (Mumbai Tribunal)
5). Levy of education cess and
secondary and higher education cess to continue. (Circular No DOF
No.334/1/2012-TRU dated June 29, 2012)
B). Customs
1). High sea sales agreement
to be executed on Rs. 100 stamp paper Commissioner of customs (Imports),
ACC, Mumbai, Facility Notice No. 18/2012, dated May 22, 2012
C). Central Excise
1). No requirement to reverse
CENVAT credit when capital goods are ex-ported, without payment of duty, under
bond, for repairs CCE, Indore v Grasim India Limited – 2012 (279-ELT-440)
(Delhi Tribunal)
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