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File No.137/72/2008-CX.4 - 21-11-2008 Service Tax
Utilization of accumulated CENVAT credit restricted in terms of Erstwhile Rule 6 (3) (c) CENVAT Credit Rules, 2004 - reg.
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Utilization of accumulated CENVAT credit remains available for service tax payments where no express statutory prohibition exists.
The amended CENVAT framework for taxpayers not maintaining separate accounts offers either a presumptive payment on the value of exempt supplies or payment equal to attributable CENVAT credit for exempted goods and services. Many taxpayers had accumulated CENVAT balances at the time of amendment; in the absence of an express prohibition or lapsing provision, taking and utilization of CENVAT credit is a substantive right and such accumulated balances are not to be treated as barred from post amendment use.
FACILITY NOTICE 29/2008 - 21-11-2008 DGFT
Clarification in respect of the NOC required from Asstt. Drug Controller, ACC for the Export of Drug-Reg.
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NOC waiver for drug exports where drugs are listed in the pharmacopoeia or approved by the national drug regulator.
Customs will not require a separate NOC from the Assistant Drug Controller at ACC for export consignments of drugs that are either listed in the Indian Pharmacopoeia or approved by the Drug Controller General of India; port-level attestation by Drug Controller Officers should not be insisted upon during export clearance.
F.No. 137/39/2007-CX-4 - 21-11-2008 Service Tax
Issuance of summons in service tax matters-regarding
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Prior written permission for summons: supervisory authorization and written reasons now required before issuing service tax summons.
Summons in specified service tax cases require prior written permission from an officer not below the rank of Assistant Commissioner, with the reasons for issuance recorded in writing; the amendment substitutes Assistant Commissioner for Deputy Commissioner and directs strict compliance and circulation to all officers.
F. No. 137/72/2008-CX.4 - 21-11-2008 Central Excise
Utilization of accumulated Cenvat credit restricted in terms of Erstwhile Rule 6(3)(c) of Cenvat Credit Rules, 2004 - Regarding
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Cenvat credit utilization: accumulated credit balances not to be denied where no explicit prohibition exists under amended rules.
Amendment to Rule 6(3) offers two options to account for credit attributable to exempted supplies-payment of prescribed percentages of exempted values or payment equal to attributable Cenvat credit. Because the rule contains no explicit prohibition or lapse provision, accumulated Cenvat credit balances existing at the time of amendment should not be denied utilization for service tax payment, and the taxpayer's substantive right to take and utilize credit must be respected.
878/16 /2008-CX - 21-11-2008 Central Excise
Instructions regarding Large Taxpayer Unit-reg.
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Electronic payment requirement for large taxpayers: mandates e-payment of excise and service tax with limited bank-payment exceptions.
Electronic payment requirement for large taxpayers is mandatory for central excise and service tax via internet banking; in case of e-payment difficulties a large taxpayer may pay through banks except where e-payment is mandatory, and such bank payments must be made within the jurisdiction of the LTU Commissionerate.
110 (RE-2008)/2004-2009 - 21-11-2008 DGFT
Amendments in HB Vol. I - VKGUY - ANF 3C
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Duty credit scrip eligibility tied to Date of Export and FOB as per BRC/FIRC, with separate EDI/non EDI applications.
ANF 3C form revisions require Date of Export per Para 9.12 of HBP v1 in Column 4 and FOB value in Indian Rupees in Column 12 as per BRC/FIRC; Columns 13-14 deleted and Column 16 formula amended to (12) x ((15)/100). Drawback shipments may submit Drawback Shipping Bill; where originals were submitted elsewhere, attach self attested copies with reference and RA/Customs details. Duty Credit Scrip admissibility is determined by Date of Export and scrip value computed on FOB shown in BRC/FIRC. Multiple applications are permitted (max 50 shipping bills each). EDI and non EDI port shipments must be filed separately.
41 (RE- 08) 2004-09 - 20-11-2008 DGFT
Debit of advance authorization/DFIA based on balance CIF value of inputs in freely convertible currency-regarding
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Freely convertible currency valuation: imports may be debited against remaining CIF balance even if rupee entitlement is exhausted.
Debit against advance authorizations and DFIAs must be allowed based on the remaining CIF value expressed in freely convertible currency, regardless of whether the CIF value measured in rupees has been exhausted. Value addition for these schemes is calculated in freely convertible currency and no rupee enhancement is required where foreign exchange remittance is covered by the FCC CIF shown on the authorization; imports are permitted up to the FCC balance subject to other authorization conditions.
40 (RE- 08) 2004-09 - 20-11-2008 DGFT
Drug manufacturing licence not to be insisted for the issuance of EPCG Authorizations
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Drug Manufacturing Licence requirement relaxed: not insisted for EPCG issuance; licence due within three years or guarantees forfeited.
DGFT removes the requirement to insist on a Drug Manufacturing Licence at EPCG issuance and abolishes the prior need for a 100% Bank Guarantee in lieu of that licence. Instead, pharmaceutical units must submit a copy of the Drug Manufacturing Licence to the Regional Authority within three years of EPCG issue; failure to do so will result in forfeiture/invocation of any Bank Guarantee or Legal Undertaking furnished and liability to pay the customs duty saved amount with interest.
39 (RE- 08) 2004-09 - 20-11-2008 DGFT
Permission for export of edible oil in small consumer packs and proposal to allow export of fish oil - Monitoring of export quantity - Regarding
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Export permission for edible oils in branded small packs subject to an annual ceiling and mandatory weekly export monitoring.
Export of edible oils is permitted in branded consumer packs up to 5 kgs, subject to a ceiling of 10,000 tons for the one year period ending 31 October 2009, and allowed only from Customs EDI Ports. Weekly monitoring reports must be sent to the Office of the Director General of Foreign Trade by the Joint Secretary, Customs and DGCI&S, Kolkata, detailing quantity (kgs), value (rupees) and ITC (HS) Codes of the edible oil exported in the authorised packs.
38 (RE- 08) 2004-09 - 20-11-2008 DGFT
Relaxation of ban for export of non-basmati rice by two 100% EOU units - regarding monitoring of export quantity
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Relaxation of export ban permits two 100% EOUs conditional exports of non-basmati rice with monitored quantities and reporting.
Two specified 100% EOUs are permitted a conditional, time limited export of prescribed quantities of non-basmati rice during Kharif Marketing Season 2008-09 at a stated minimum export price. Development Commissioners of the relevant SEZs and Jurisdictional Customs Commissioners must monitor firm level quantities to prevent exceedance and submit weekly reports to the Office of the Director General of Foreign Trade detailing value and quantity exported by each firm to enable weekly reporting to the Cabinet Secretariat.
No. F.3(33)/P-II/VAT/Misc./2006/575 - 17-11-2008 VAT - Delhi
Extension of time for submission of DVAT-51 and furnishing of Central Declaration Forms for the third quarter of the year 2007-08 (up to 20th December 2008)
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Extension of filing deadline for DVAT reconciliation returns and central declaration forms permits late submission for the quarter.
Extension of time is granted to permit late submission of specified tax returns and original Central Declaration Forms relating to the third quarter of the financial year 2007-08: the reconciliation return in Form DVAT 51 under the Delhi VAT Rules, and the original portions of Declaration Forms 'C', 'EI', 'E-II', 'F', 'I', 'J' and 'H' under the Central Sales Tax rules, with a single new deadline for these submissions.
877/15/2008-CX - 17-11-2008 Central Excise
Clarification regarding reversal of Cenvat Credit in case of trade discount -reg.
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Cenvat credit depends on duty actually paid; trade discounts do not force reversal unless duty itself is reduced.
Credit is available for duty actually paid by the inputs manufacturer, not duty payable; where a supplier grants a trade discount after invoicing but has already paid higher duty, the full duty shown on the invoice remains admissible as Cenvat credit, unless the supplier's duty itself is reduced or a refund has been claimed.
109 (RE-2008)/2004-09 - 17-11-2008 DGFT
Amendments in EPCG Authorization - ANF-5A
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EPCG authorization compliance: new self certified registration and drug licence submission rules with enforcement for noncompliance.
Amendments to ANF-5A revise EPCG documentation: delete the Drug Manufacturing Licence column; accept self-certified IEM/SSI for product exporters and Service Tax Registration for service providers (or a declaration plus RCMC where service tax registration is absent); and add a declaration requiring submission of a self-certified Drug Manufacturing Licence within three years for pharmaceutical exports, failing which the Bank Guarantee/Legal Undertaking may be forfeited/invoked and Customs duty saved with interest recovered.
Ref. MPD. No. 310 /07.01.279/2008-09 - 15-11-2008 FEMA
Export Credit Refinance Facility: Relaxation
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Export Credit Refinance eligibility expanded; refinance limit increased and rate linked to prevailing repo rate.
Reserve Bank of India increases the Export Credit Refinance (ECR) eligible limit from 15 per cent to 50 per cent of outstanding rupee export credit as at the end of the second preceding fortnight, maintains interest on ECR at the prevailing repo rate under the Liquidity Adjustment Facility, and modifies Part A of Annex III (Form DAD 389) to prescribe the revised calculation and exclusions for computing outstanding export credit eligible for refinance.
DBOD.Dir.(Exp).BC.No.80/04.02.01/2008- 09 - 15-11-2008 FEMA
Rupee Export Credit Interest Rates-Extension of period of credit
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Pre-shipment Rupee Export Credit: interest at BPLR minus a margin extended to longer tenure to aid exporters.
Extension of the prescribed interest regime for Pre-shipment Rupee Export Credit maintains the interest linkage at BPLR minus a margin and increases the allowable period of credit for such pre-shipment facilities, effective mid-November 2008, to provide exporters additional working-capital duration; the revised period is incorporated in the annexure to the referenced directive and communicated to lending institutions.
DBOD.Dir.(Exp).BC.No.79/04.02.01/2008-09 - 15-11-2008 FEMA
Rupee Export Credit Interest Rates-Extension of period of credit
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Export credit interest ceilings set for rupee export credit, with specified short term categories capped and longer tenors deregulated.
Reserve Bank directive prescribes maximum interest rates relative to the Benchmark Prime Lending Rate as ceiling rates for specified short term rupee export credit categories, including pre shipment and various post shipment facilities, credits against government incentives covered by guarantee, undrawn balances, and retention money; banks may charge lower rates, and interest on export credit beyond the prescribed tenors is deregulated, with banks free to determine rates in line with BPLR and spread guidance.
DBOD. No. Dir. BC. 82 /13.03.00/2008-09 - 15-11-2008 FEMA
Interest Rates on Non-Resident (External) Rupee (NRE) Deposits and FCNR(B) deposits
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Interest rate ceilings for NRE and FCNR(B) deposits revised to align with LIBOR/SWAP plus prescribed margins.
With effect from the close of business on November 15, 2008, interest on fresh NRE term deposits of one to three years shall not exceed US dollar LIBOR/SWAP plus 175 basis points, the same ceiling applying where maturity exceeds three years and on renewals. For FCNR(B) deposits contracted from that date, interest shall be paid within LIBOR/SWAP plus 100 basis points for the relevant currency and maturity; floating rate FCNR(B) deposits are subject to SWAP plus 100 basis points with a six month reset period.
F.12/Operations Cell/2006/2005 - 14-11-2008 VAT - Delhi
Arrangements for receipt of Form DVAT 51 for the quarter ending on 31.12.2007, 31.03.2008 & 30.06.2008
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Reconciliation Return (Form DVAT-51) filing: specified weekend counters, manual receipt with acknowledgements and wardwise data entry.
Procedural measures for filing the Reconciliation Return in Form DVAT-51 require manual receipt at zonal front-office extension counters on designated dates with acknowledgements on duplicates; submissions with Central Statutory Forms to be logged ward-wise; zonal in-charges to arrange staff; EDP Branch to supply Data Entry Operators with all data entry performed in respective Wards; Front Office to issue and reclaim date-stamps as instructed.
36/2008 - 14-11-2008 FEMA
Exim Bank's Line of Credit of USD 25 million to the Government of the Syrian Arab Republic
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Line of credit terms: export financing for eligible goods subject to shipment declarations, commission rules, and FEMA compliance.
Exim Bank's Line of Credit to the Government of the Syrian Arab Republic finances exports of goods eligible under India's Foreign Trade Policy, covering a large portion of the FOB/CFR/CIF contract price. The facility has separate cut off periods for letters of credit and disbursement for project and supply contracts. Shipments must be declared on GR/SDF forms. No agency commission is payable from the LOC; exporters may use their own funds or EEFC balances for commission subject to realisation and prevailing rules. AD Category I banks must inform exporters and ensure compliance with FEMA directions and other applicable approvals.
19/2008 - 14-11-2008 Customs
Clarification on setting up Duty Free Shops approved by FIPB -reg.
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Foreign investment approval does not substitute customs licensing; duty free shops require separate customs compliance before operation.
Approval by the Foreign Investment Promotion Board is confined to permitting foreign financial and technical collaboration and does not confer a right to open duty free shops; applicants must comply with the Customs Act, applicable rules, CBEC instructions on private bonded warehouses and obtain separate prescribed customs licences and clearances, with jurisdictional Commissioners required to ensure full compliance before granting licences.

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Processing of refund applications filed by Canteen Stores Department (CSD).

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Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted.
CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and ... Summary

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Acts Income Tax
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