Place of removal requires transfer of property under the Sale of Goods Act, not merely transport or insurance claims.
The definition of place of removal in the CENVAT Credit Rules applies where credit is available up to that place; the place of removal is the place where sale occurs, determined by when property in goods passes from seller to buyer under the Sale of Goods Act, 1930. Transport payment, inclusion of transport in price, insurance payment, or who bears transit risk are not decisive; contractual terms, conduct of parties and statutory rules on appropriation and delivery must be used to ascertain the transfer of property and thereby the place of removal.

CDR code migration: assessees must continue using existing CDR codes for duty payments pending ACES migration completion.
Until migration to new CDR (Commissionerate, Division, Range) codes on ACES is completed, assessees must continue to pay duty using their existing CDR code; stakeholders are asked to publicise this transitional arrangement and consult the Commissionerate website for related notices.

Review Committee constitution: paired Chief Commissioners assigned territorial jurisdictions to perform statutory review functions.
The Board, exercising statutory authority, designates paired Chief Commissioners to form a Review Committee for specified commissionerates, assigning each Committee the listed territorial jurisdictions to perform review functions under the statute; references to Chief Commissioners include Chief Commissioners of Customs as notified, thereby expanding eligibility for Committee membership.

Export warehousing expanded to include Bhuj Taluka, enabling establishment and registration of export warehouses and facilitating trade.
The Board has amended the list of places under sub rule (2) of rule 20 to include Bhuj Taluka in Kutch District, Gujarat, so that warehouses may be established and registered there for storage of excisable goods for export; field formations are to be informed and acknowledgements obtained, with a Hindi version to follow.

Creation of Audit Commissionerate expands audit jurisdiction over specified central excise and service tax assessees, effective from notified date.
A new Audit Commissionerate has been created in the Mysore Central Excise Zone under cadre review to carry out audits of all Central Excise and Service Tax assessees within the commissionerates of Mysore, Mangalore and Belgaum; it will function under the Mysore Zone from the notified effective date. The notice provides a temporary office address and contact numbers for the Commissioner of Central Excise (Audit) and states the office location may change upon relocation, with industry to be notified.

Indirect tax revenue collections show mixed provisional growth across customs, excise and services and percent of BE achieved.
Provisional indirect tax revenue collections for April-September 2014 report monthly and year-to-date receipts for Customs, Central Excise and Service Tax, with corresponding growth rates versus the prior year and the percentage of the 2014-15 Budget Estimate achieved; Customs shows positive monthly growth, Central Excise slight negative growth, and Service Tax positive monthly growth but year-to-date shortfall, and excise figures exclude cesses administered by other departments.

Jurisdictional reallocation for central excise audit and appeals defines audit circles, headquarters and administrative oversight structures.
Specification of territorial and functional jurisdiction for the Commissioner of Central Excise (Audit) and the Commissioner of Central Excise (Appeals) in the Nagpur Zone allocates responsibilities between two Audit Commissioners with designated headquarters, assigns appellate jurisdiction to a single Commissioner of Appeals located at Nagpur, and lists audit circles led by Deputy/Assistant Commissioners and Audit Groups to conduct audits under the Central Excise Act and the Finance Act; the notice requires dissemination to stakeholders and states the date the jurisdictions become effective.

Cadre restructuring: continue using existing CDR codes for duty payments until migration; reporting and SCN rules adjusted.
Cadre restructuring for Rajkot and Kutch Commissionerates introduces new CDR codes but directs that, until technical migration is completed, assessees and service providers must continue paying duty and tax using existing old CDR codes and revenue must be reported under the old zones and commissionerates. Officers are to guide assessees during the interim; automated notifications will be sent after migration. However, issuance of Show Cause Notices shall be made according to the new jurisdictional boundaries where necessary.

Jurisdiction redefinition of Central Excise commissionerate clarifies divisional and range boundaries and requires stakeholder compliance.
The notice constitutes the Central Excise Commissionerate, Ludhiana under the Chandigarh Zone, locates its headquarters at F Block, Rishi Nagar, Ludhiana, and defines territorial jurisdiction across specified districts and a tehsil. It organises the Commissionerate into multiple Divisions and Ranges with prescribed office addresses, detailed territorial boundaries and rules for inclusion of service tax assessees who are also central excise assessees. Earlier trade notices on creation/reorganisation are withdrawn and stakeholders are asked to publicise the changes; the notice is issued with Chief Commissioner approval and an effective date.

Reporting obligations discontinued: specified monthly field reports must no longer be submitted and cease immediately nationwide
The Tax Research Unit has directed that a specified list of monthly field reports from Customs and Central Excise formations is discontinued with immediate effect; recipients are instructed to stop sending those enumerated reports to the Ministry, covering tobacco and cigarette data, component-wise customs revenue, compounded levy scheme functioning, import details from certain territories, monthly revenue and cess statements, alcoholic beverage imports, FTA quota monitoring, refund-scheme reporting for additional countervailing duty, and commodity-specific import/export data for several goods.

Digital Reporting Mandate: field formations must submit monthly performance reports electronically or be treated as non-reporting.
A centralized Management Information System will replace existing monthly returns with standardized Monthly Performance Reports (MPRs) submitted on a common DDM-hosted platform in a phased rollout (online upload, digital registers, integration/automation). Field formations must upload prescribed digital formats by the fifteenth of the following month; functional owners aggregate and submit executive summaries to the Board. EDW will act as the nodal source for consolidated data from legacy systems and provide customised reports. Uploading/e-mailing through prescribed channels is the exclusive mode of reporting; failure to comply will be treated as non-reporting.

Central Excise audit authority affirmed: departmental verification of records and self assessment remains statutorily supported.
Authority for Central Excise officers to conduct audits is grounded in Section 37(2)(x) and the rulemaking power, with "verification" encompassing departmental audits to check correctness of self-assessment and duty payment; Rule 22 of the Central Excise Rules, 2002 authorises Commissioners to empower or depute officers or audit parties to scrutinise records and obliges assessees to make records available.

Re-organisation of commissionerates: Hyderabad zone jurisdictions redefined with new Service Tax and Audit formations and reporting obligations.
Re-organisation redefines commissionerate, division and range jurisdictions in the Hyderabad zone by notifying Hyderabad Central Excise I-IV, a Hyderabad Service Tax commissionerate, Hyderabad Audit commissionerate, and separate appellate commissioners; territorial allocations are detailed in annexures, ranges and divisions are bifurcated or reassigned, Service Tax divisions and groups are established, city divisions are renamed geographically, and stakeholders must note the changes, report overlaps or omissions to Range/Divisional Officers and circulate the notice.

Reorganization of central excise commissionerates reallocates territorial jurisdictions and divisional structures, effective October, changing administrative responsibilities.
Reorganisation establishes six newly constituted Central Excise Commissionerates within the Meerut Zone, specifies the officer designation and detailed territorial jurisdictions for each commissionerate effective from 15 October, and allocates constituent Central Excise and Service Tax Divisions along with subordinate Ranges and ICDs (with granular boundary descriptions) to determine administrative and levy responsibilities, while directing trade associations to notify members of the changes.

Jurisdiction reorganization alters commissionerate boundaries and assigns service tax responsibilities among ranges and divisions, effective imminently.
Reorganization reallocates territorial and functional jurisdiction within the Aurangabad Commissionerate and adjoining districts, effective 15 October 2014. It delineates Aurangabad divisions and Nanded division, specifying range-level jurisdictions by taluka, MIDC sectors, and industrial plots, including a newly created division for Chikalthana MIDC, Paithan Taluka and Jalna District. A Headquarters Service Tax Cell with fourteen groups will handle Service Tax work for Chikalthana MIDC and the Aurangabad Range; other Service Tax work remains with jurisdictional ranges and divisions.

Jurisdiction of Central Excise Appellate Commissioners specified for Delhi divisions; trade instructed to publicize and contact local commissioner.
Specifies the appellate jurisdictional allocation under the Principal Chief Commissioner of Central Excise and Service Tax, Delhi: Commissioner (Appeal I) is assigned Delhi I, Delhi II, Rohtak, Panchkula, Sonepat (Delhi III) and LTU Delhi; Commissioner (Appeal II) is assigned Gurgaon I, Gurgaon II, Faridabad I and Faridabad II. The notice fixes an effective date for these allocations and directs Trade Associations to publicize the changes and traders to contact their jurisdictional commissioner for assistance.

Reorganisation of central excise and service tax commissionerates clarifies territorial divisions and range jurisdictions, altering administrative oversight and contact points.
Re-organisation of central excise and service tax administration into nine Commissionerates defines composition of Commissionerates into Central Excise and Service Tax Divisions and Ranges, and allocates precise territorial boundaries by reference to roads, villages, industrial areas and municipal sectors to determine administrative jurisdiction for assessment, inspection and trade liaison.

Non-adversarial tax administration streamlines taxpayer interactions, digitalizes registration and refunds, and enforces service delivery standards.
The Action-Plan advances non-adversarial tax administration by prescribing officer punctuality, prompt acknowledgement of communications via a centralized computerized dak system, priority processing of taxpayer representations, and regular consultative meetings to secure higher-level trade participation. It mandates immediate implementation of Sevottam service delivery timeframes, and proposes simplifying registration to remove physical visits, enabling online crediting of refunds and rebates, and easing compliance verification norms to foster collaborative, taxpayer-friendly indirect tax administration.

Section 11C exemption affects eligibility for excise relief on rosin and turpentine oil following administrative review.
Reconsideration was sought to issue a notification under Section 11C to exempt Rosin and Turpentine Oil under Chapter 38; surveys and a re-survey were conducted and, after examination of representations, the case was found not fit for issuance of the Section 11C notification.

Jurisdiction of Audit Commissionerate established for North Eastern Region, reallocating audit circles and territorial responsibilities for excise and service tax.
Establishment of an Audit Commissionerate for the North Eastern Region headquartered at Guwahati with a Headquarters Office and seven Circles, each led by a Deputy/Assistant Commissioner and comprising Audit groups headed by Superintendents, with territorial jurisdictions allocated to specific Central Excise and Service Tax divisions and ranges across the NE states, under the administrative control of the Chief Commissioner, Central Excise Zone Shillong.