https://www.taxtmi.com/manuals?id=1500 EOUs remain subject to service tax obligations and, under central excise law, goods cleared into DTA attract duty equivalent to aggregate customs duties; however EOUs may claim customs and excise exemptions for capital goods, inputs and raw materials subject to conditions in relevant notifications. Audits must map unit-specific inflows/outflows, distinguish customs and excise recoveries, evaluate internal controls for diversion or mis-use of duty free items, and verify approvals, bond and import records, proof of export, re-warehousing certificates, DTA valuation, de-bonding procedures, CENVAT credit compliance and related notifications. en-us Thu, 07 Jul 2016 17:00:00 +0530 Thu, 07 Jul 2016 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1500 EOUs remain subject to service tax obligations and, under central excise law, goods cleared into DTA attract duty equivalent to aggregate customs duties; however EOUs may claim customs and excise exemptions for capital goods, inputs and raw materials subject to conditions in relevant notifications. Audits must map unit-specific inflows/outflows, distinguish customs and excise recoveries, evaluate internal controls for diversion or mis-use of duty free items, and verify approvals, bond and import records, proof of export, re-warehousing certificates, DTA valuation, de-bonding procedures, CENVAT credit compliance and related notifications. Manuals Service Tax Thu, 07 Jul 2016 17:00:00 +0530 https://www.taxtmi.com/manuals?id=1500