https://www.taxtmi.com/article/detailed?id=4 Amend Section 12A to permit duty disclosure only where price is final and to address provisional pricing; add explicit remand power for Commissioners to enable record verification and re quantification; prescribe qualifications for authorized representatives before the National Tribunal. Revise Central Excise rules on credit reversal on removal, remove duplicative annual filings, fix return timelines for processed goods, delegate rebate and merchant-exporter procedures, and simplify bonding and shipment proof. Reform Cenvat by expanding input-service scope to outward freight, clarifying distributor credit allocation, substituting unambiguous reversal language to limit full-credit clawbacks, addressing capital-goods written-down-value reversals, refining rule-based reversals rates, amending document requirements to include supplementary and deemed-provider invoices, and scrapping ER5/ER6 returns. Clarify valuation treatment of design drawings. Service tax changes include excluding excise-manufacture activities from service tax, annual GTA collection options, abatement-based manpower valuation, transitional grace for new levies, delegation of centralised registration, alignment of advance invoice accounting, distributor allocation guidance, mitigation of advance-payment credit imbalance, annualised construction taxation, and reduced appeal fees for small claims. en-us Sat, 04 Feb 2006 00:00:00 +0530 Sat, 01 Jan 2011 11:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=4 Amend Section 12A to permit duty disclosure only where price is final and to address provisional pricing; add explicit remand power for Commissioners to enable record verification and re quantification; prescribe qualifications for authorized representatives before the National Tribunal. Revise Central Excise rules on credit reversal on removal, remove duplicative annual filings, fix return timelines for processed goods, delegate rebate and merchant-exporter procedures, and simplify bonding and shipment proof. Reform Cenvat by expanding input-service scope to outward freight, clarifying distributor credit allocation, substituting unambiguous reversal language to limit full-credit clawbacks, addressing capital-goods written-down-value reversals, refining rule-based reversals rates, amending document requirements to include supplementary and deemed-provider invoices, and scrapping ER5/ER6 returns. Clarify valuation treatment of design drawings. Service tax changes include excluding excise-manufacture activities from service tax, annual GTA collection options, abatement-based manpower valuation, transitional grace for new levies, delegation of centralised registration, alignment of advance invoice accounting, distributor allocation guidance, mitigation of advance-payment credit imbalance, annualised construction taxation, and reduced appeal fees for small claims. Articles Central Excise Sat, 04 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=4