Clarification regarding classification of Structural Components of Boiler and Admissibility of CENVAT Credit on these Structural Components

Circular No   966/09/ 2012-CX

F No 84/1/2011-CX.1

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

New Delhi the 18^th May 2012

To

All Chief Commissioner of Central Excise and Customs

All Chief Commissioner of Central Excise

All Director Generals

Sir/ Madam

Sub: Clarification regarding classification of Structural Components of Boiler and Admissibility of CENVAT Credit on these Structural Components, reg-

            References have been received from the field formations seeking clarification in respect of the Circular No 964/07/2012-CX issued vide F No 84/1/2011-CX.1 dated 2^nd April 2012 on the above subject. In the said circular it has been clarified that structural components of Boiler which are essentially parts of the boiler are to be classified under heading 8402 and CENVAT credit shall be admissible in respect of such structural components/ parts (of the Boiler), as they are not used for laying of foundation or making of structures for support of capital goods.

CG amends Notification No. 49/2008-Central Excise (N.T.)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

New Delhi, the 10^th May, 2012

Notification No. 26/2012 - Central Excise (N.T.)

G.S.R.       (E).-In exercise of the powers conferred by sub-section (1) and (2) of section 4A of the Central Excise Act, 1944 (1 of 1944), the Central Government, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 49/2008-Central Excise (N.T.), dated the 24^th December, 2008, published in the Gazette of India, Extraordinary vide number G.S.R. 882(E), dated the 24^th December, 2008, namely:-

          In the said notification, in the TABLE,-

(i)     against S. No. 68, for the entry in column (3), the entry “All goods except 841520”  and for the entry in column (4), the entry “35” shall be substituted;

CG amends CENVAT Credit Rules, 2004 - Notification No. 25/2012-Central Excise (N.T)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

New Delhi, the 8th May, 2012

Notification No. 25/2012-Central Excise (N.T)

G.S.R.       (E).-In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government, hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely:-

Clarification on Rate of Service Tax - Circular No. 158/9/ 2012 – ST

Circular No. 158/9/ 2012 – ST

F.No 354/69/2012- TRU

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Tax Research Unit

Room No 146, North Block, New Delhi

Dated : 8^th May 2012

To

Chief Commissioner of Customs and Central Excise (All)

Chief Commissioner of Central Excise & Service Tax (All)

Director General of Service Tax

Director General of Central Excise Intelligence

Director General of Audit

Commissioner of Customs and Central Excise (All)

Commissioner of Central Excise and Service Tax (All)

Commissioner of Service Tax (All)

Madam/Sir,

Subject: - Clarification on Rate of Tax - regarding.

    

  

1.             The rate of service tax has been restored to 12% w.e.f. 1^st April 2012.  Representations have been received requesting clarification on the rate of tax applicable wherein invoices were raised before 1^st April 2012 and the payments shall be after 1^st April 2012. Clarification has been requested in case of the 8 specified services provided by individuals or proprietary firms or partnership firms, to which Rule 7 of Point of Taxation Rules 2011 was applicable and services on which tax is paid under reverse charge.

Services provided by the Agricultural Produce Marketing Committee (APMC) /Board

Circular No. 157/8 /2012-ST

F.No.354/234/2011-TRU

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

(Tax Research Unit)

153, North Block,

New Delhi, 27^th April, 2012

To

Chief Commissioner of Customs and Central Excise

Chief Commissioner of Central Excise & Service Tax (All)

Director General of Service Tax

Director General of Central Excise Intelligence /Audit;

Commissioner of Customs and Central Excise

Commissioner of Central Excise and Service Tax

Commissioner of Service Tax (All)

Madam/Sir,

Subject:   Services provided by the Agricultural Produce Marketing Committee (APMC) /Board-- regarding.

            Representations have been received, seeking clarification regarding the levy of service tax on certain services provided by the Agricultural Produce Marketing Committee (APMC)/Board, using the ‘market fee’, in the light of Notification No.14/2004-ST. The representations have been examined. 

CG allows CENVAT Credit if assessee paid Excise Duty on cutting, slitting and printing of aluminium foils

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3,
SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE 
(DEPARTMENT OF REVENUE)

Notification No. 24/2012 - Central Excise (N. T.)

New Delhi, the 19^th April, 2012

            G.S.R. (E) . -In exercise of the powers conferred by section 5B of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby orders that where an assessee has paid duty of excise on  the process of cutting, slitting and printing of aluminium foils (hereinafter referred to as final product), falling under heading 7607 of the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986), the CENVAT credit taken or utilised, of the duty or tax or cess paid on inputs, capital goods and input services used in the making of the said final product, shall not be required to be reversed, notwithstanding that the process of cutting, slitting and printing of aluminium foils have been held as not amounting to manufacture by the Central Excise and Service Tax Appellate Tribunal by its order in Appeal No. 3181 of 2010 in the case of M/s Printo India Graphics (P) Ltd. Vs CCE, Delhi and upheld by the Supreme Court in Civil Appeal No. 8533 of 2011, subject to the following conditions, namely:-

CG makes Central Excise (Fourth Amendment) Rules, 2012

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

     

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No.23/2012 - Central Excise (N.T.)

New Delhi, the 18^th April, 2012 

        G.S.R    (E). – In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely :-

1. (1)  These rules may be called the Central Excise (Fourth Amendment) Rules, 2012. 

Clarification regarding admissibility of exemption under area-based Notification No. 56/2002-CE dated 14.11.2002 - Circular No. 965/08/2012-CX

Circular No. 965/08/2012-CX

F.No. 101/ 15/2010-CX-3

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

New Delhi the 17^th April, 2012

To

All Chief Commissioners of Central Excise & Customs,

All Chief Commissioners of Central Excise,

All Directors General

Sir/Madam,

Sub: Clarification regarding admissibility of exemption under area-based Notification No. 56/2002-CE dated 14.11.2002 – reg.

            Your kind attention is invited to Notification No. 56/2002-CE dated 14.11.2002 which provides for exemption from the duty of excise to specified goods cleared from industrial units in the State of Jammu & Kashmir to the extent of duty paid in cash by way of a refund mechanism, for a period of ten years from the date of publication of the notification or from the date of commencement of commercial production, whichever is later.  The exemption is available to new units which have commenced commercial production on or after 14.06.2002 as well as existing units which have undertaken substantial expansion or have made new investments for employment generation on or after 14.06.2002.

Clarification on Service tax paid on taxable services used for export of goods - Circular No. 156/7 /2012-ST

Circular No. 156/7 /2012-ST

F.No.354/66/2011-TRU

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

(Tax Research Unit)

153, North Block,

                     

New Delhi, 9^th April, 2012

To

Chief Commissioner of Customs

Customs and Central Excise/

Central Excise & Service Tax (All),

Director General of Service Tax

Central Excise Intelligence Audit,

Commissioner of Customs and Central Excise

Central Excise and Service Tax

Service Tax (All)

Madam/Sir,

Subject:   Service tax paid on taxable services used for export of goods at the post-manufacture stage — electronic refund through the Indian Customs EDI System -- Notification 52/2011-ST – review -- regarding.

     A Committee has been constituted with Director General of Service Tax,  Smt. Sanghamitra Panda as Chairperson, to review the scheme for electronic refund of service tax paid on taxable services used for export of goods, made operational vide Notification 52/2011-ST dated 30^th December, 2011.  Other members of the Committee are Commissioner of Service Tax, Mumbai-1, Shri. Sushil Solanki and Director, TRU, Shri. J. M. Kennedy.

Clarification on Point of Taxation Rules - Circular No.155/6/ 2012 – ST

Circular No.155/6/2012 – ST

F. No 334/1/2012- TRU

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Tax Research Unit

Room No 146, North Block, New Delhi

Dated: 9^th April 2012

To

Chief Commissioner of Customs and Central Excise (All)

Chief Commissioner of Central Excise & Service Tax (All)

Director General of Service Tax

Director General of Central Excise Intelligence

Director General of Audit

Commissioner of Customs and Central Excise (All)

Commissioner of Central Excise and Service Tax (All)

Commissioner of Service Tax (All)

Madam/Sir,

Subject: - Clarification on Point of Taxation Rules - regarding.

 1.      Notification No. 2/2012 - Service Tax dated the 17^th March 2012 has rescinded Notification No.   No. 8/2009 – Service Tax, dated the 24th February, 2009, thus restoring the effective rate of service tax to 12% wef 1^st April 2012. Further the Notification No. 26/2010-Service Tax, dated the 22^nd June, 2010 has been superseded by Notification No. 6/2012 - Service Tax dated the 17^th March, 2012, wef 1^st April 2012.