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Govt. amends ANF 4F & 4G pursuant to GST implementation, no Shipping bills EP copies
February 23 2018
Central Govt. notifies amendments in Ayat Niryat Forms (ANF) 4F (application for redemption / no bond certificate against advance authorization) & 4G (application for DFIA including for ARO and in...View more
SC admits Revenue SLP challenging 'outdoor catering' & 'rent-a-cab' services credit to manufacturer
February 20 2018
SC grants leave to Revenue to appeal against Gujarat HC decision which upheld CESTAT order allowing CENVAT credit on outdoor catering and rent-a-cab services received in factory; Revenue had questione...View more

Maharashtra Govt. prescribes new process for filing single revised returns for FY 2016-17
February 19 2018
Maharashtra Govt. prescribes procedure for filing of single revised return u/s 20(4)(b) of MVAT Act from year 2016-17 onwards, pursuant to audit observations; Inter alia states that single return temp...View more
CBEC compiles orders which attained finality, directs Revenue to decide similar pending cases
February 16 2018
CBEC issues clarification to the Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners of Central Tax & Central Excise in respect of orders of SC, HCs and CESTAT accepted by ...View more

Assessees seek refund from "quarter-end", but Revenue insists on "realisation date" before CESTAT LB
February 07 2018
CESTAT Larger Bench presides over 90 appeals to determine question of “relevant date” for purpose of computing 1 year limitation for refund of unutilized CENVAT credit under Rule 5 of CENV...View more
Additional excise-duty exemption, basic excise-duty reduction inapplicable to motor-spirit manufactured before Feb 1
February 05 2018
Govt. notifies that exemption from Additional Duty of Excise (Road Cess) on petrol & high-speed diesel (HSD) oil and reduction in basic excise duty (by Rs. 2) on unbranded / branded petrol / HSD o...View more

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SC : Affirms CESTAT LB decision; Free supplies by service recipient for construction service non-taxable 
February 21 2018
SC concurs with CESTAT Larger Bench, rules that value of goods / material supplied or provided 'free of cost' by service recipient for use in "construction of commercial or industrial complex" service...View more
HC : Disallows cross-utilisation of Education Cesses towards excise duty / service tax payment
February 19 2018
HC quashes writ petition of Cellular Operators Association seeking to quash Notification No. 22/2015-CE (NT) as being violative of Articles 14, 19(1)(g), 265 and 300A of Constitution of India, holds t...View more

SC admits Revenue SLP challenging 'outdoor catering' & 'rent-a-cab' services credit to manufacturer
February 20 2018
SC grants leave to Revenue to appeal against Gujarat HC decision which upheld CESTAT order allowing CENVAT credit on outdoor catering and rent-a-cab services received in factory; Revenue had questione...View more
HC : Maintenance of flats / premises builder's statutory obligation; Deposits from purchasers not taxable
February 21 2018
Bombay HC upholds CESTAT decision, confirms no service tax on non-refundable amounts collected by builders / promoters from flat purchasers towards maintenance of apartments / premises; Referring to p...View more

HC : Absent assessee's ‘negligence’, condones 665 days delay in filing appeal before CESTAT
February 21 2018
HC condones delay of 665 days in filing appeal, rejects CESTAT’s finding that assessee was grossly negligent and its conduct disentitled it from claiming such discretionary and equitable relief;...View more