Administrative opinion as appealable order: tribunal treats departmental communications as assessment permitting appeal under service tax law
An assessee received a 2004 Commissioner (Appeals) opinion that international freight was not taxable, but a 2006 departmental communication said that opinion was void and the service was liable to service tax; the tribunal held those communications were assessment-type and therefore appealable under the service tax appeal framework.

Cenvat credit for outward transportation: whether transport of finished goods qualifies as clearance under Cenvat rules affects credit availability.
The availability of Cenvat credit for Service Tax on outward transportation of finished goods hinges on whether such transport falls within "clearance of final products from the place of removal" under Rule 2(l) of the Cenvat Credit Rules, 2004. Tribunal and appellate decisions conflict: NHK Spring India Ltd. allowed credit for transportation from factory to customer, Delhi CESTAT in Gujarat Ambuja denied credit for transport beyond place of removal, while Ahmedabad CESTAT observed the inclusive input service definition could cover outward transportation.

Cenvat credit availability for service tax on outward transportation beyond place of removal held unavailable, advising caution in claims.
Cenvat Credit for service tax on outward transportation beyond the place of removal is not available because rule 2(l) of the Cenvat Credit Rules, 2004 does not treat transportation from the place of removal as part of "clearance of final products from the place of removal." The statutory definition of place of removal appears in Section 4(3)(C) of the Central Excise Act, 1944. The decision may be revisited by a larger bench or higher forum, and claimants should be cautious in availing credit for such transportation services.

Truck number requirement: endorsement allowed when unknown, update consignment records when truck identified and record transshipment vehicle numbers.
For small consignments where vehicle number is not known at booking, customer copy may be endorsed "truck number not known," and the goods transport agency must enter the truck number in its own copy when known. For transshipment, the agency must record each movement leg with the corresponding vehicle number in its copy of the consignment note to satisfy Rule 4B.

Foreign trade statistics show exports and imports rose year-on-year, widening the provisional trade deficit in April.
Provisional April 2007 foreign trade data show exports (including re exports) rising from US$ 8,593.51 million to US$ 10,575.11 million (23.06% growth; Rs. 38,627.07 crore to Rs. 44,572.18 crore, 15.39% growth), imports rising from US$ 12,534.53 million to US$ 17,635.33 million (40.69% growth), and the merchandise trade deficit widening from US$ 3,941.02 million to US$ 7,060.22 million.