Document Identification Number (DIN) required on specified CBIC communications; exceptions allowed with written reasons and post-facto regularisation.
CBIC mandates electronic generation and prominent quoting of a Document Identification Number (DIN) on search authorizations, summons, arrest memos, inspection notices and enquiry letters from 8 November 2019 via the DDM portal; unauthorized communications without DIN (unless explained and later regularized within 15 working days) are invalid. Limited exceptions for technical or urgent field exigencies require written reasons and post-facto approval, after which the DIN must be electronically generated, printed and filed. Users are mapped, authenticated by OTP, use a dashboard to generate non-editable DINs, and recipients may verify DINs on the CBIC website.

Reversal of Cenvat credit may not be required for certain services unless dual input restrictions apply.
Reversal of Cenvat credit is required only where the twin conditions of restrictions on both inputs and input services are met; services listed in the notification do not automatically become exempted services. For service activity involving supply of food or drink, valuation restrictions under the Service Tax determination rules apply and no further reversal under the Cenvat Credit Rules is required beyond those valuation restrictions.

Access to road or bridge service remains non-taxable despite third-party payment for tolls during the demonetisation period.
Access to a road or bridge on payment of toll charges is in the Negative List and not taxable. The service remained the same throughout the period 8-11-2016 to 1-12-2016; payment by the project authority instead of the user did not change the service. A declared service under section 66E does not override the Negative List to make such a service taxable.

Exemption for multilateral development and international financial institution services affirmed for indirect taxes, excluding agents or appointees.
Exemption from indirect taxation is affirmed for services provided directly by specified multilateral development and international financial institutions under their constitutive Acts, and that exemption under GST does not extend to entities appointed by or acting on behalf of those institutions; the GST clarification applies mutatis mutandis to Service Tax.