OFFICE OF
THE COMMISSIONER OF CENTRAL EXCISE
PUNE – II 41A
4 th FLOOR: SASOON ROAD: OPP WADIA
COLLEGE PUNE
TRADE NOTICE NO. 01/2008
(No. 01/Gen/2008)
Sub: Constitution
of RAC for SSI and Organized Sector
of Pune II
Central Excise
Commissionerate for the block years
2008 and 2009 reg.
--------------
Attention of Trade and
Industry is invited to the Trade
Notice No.50/2007 & 51/2007 both
dtd.23.10.2007 of Pune II Central
Excise Commissionerate inviting
nominations for the membership of
RAC for organized sector and SSI
sector for the block years 2008 and
2009.
The Regional Advisory
Committee (RAC) for Organized Sector
and SSI Sector, in respect of this
Commissionrate, is formed with the
following composition with immediate
effect for the block years 2008 and
2009.
-
Commissioner, Central Excise
Chairman
Pune II Commissionerate
2. Joint Commissioner
(Tech)
Secretary
Central Excise, Pune II Commr’te.
Organised Sector RAC :
|
Sr.No. |
Name of the Member
S/Shri. |
Trade & Industry intended
/Association Representative |
|
1 |
Ganesen R.
Associate Manager |
M/s Godrej & Boyce Mfg. Co. Ltd.
GAT No. 600-601,villege Wing
Post Shirwal,Taluka Khandala
Dist: Satara-412 801 Tel.
No.02169-284171/2/3 Fax-284174 |
|
2 |
G.B.Vaze
Co-opted Director |
Shiroli Manufacturers
Association, Awani,529/2.E
ward,15&16 Sarnaik Mal Samrat
Nagar, Kolhapur 416 008
Phone No.(0230) 2690157 |
|
3 |
S.D.Modani
|
Confederation of Indian Industry
(CII)
Bunglow
No.2, Near Rahul Cinema,
Ganeshkhind Road, Pune 411 005
Phone
No.98224 53949 |
|
4 |
S.S.Ratnaparkhi |
Confederation of Indian Industry
(CII)
Address and Tel No, as above at
Sr. No 3 |
|
5 |
S.S.Sarnobat |
M/s Indo Count Industries
Ltd,T-3,5 Star MIDC,At-Post
Talandage,Tal.Hatkanagle,Dist.
Kolhapur Phone
No.0231-2220021,3299002 |
|
6 |
A.G.Anikhindi
Cost Accountant |
A.G.Anikhindi & Co.Rajarampuri,
6th lane, Near
Saraswat Bank, Kolhapur 416 008
Phone No.(0231)257524,
9371438160 |
Small Scale Sector RAC
|
Sr.No. |
Name of the Member
S/Shri. |
Trade & Industry intended
/Association Representative |
|
1 |
S.V.Joshi
Jt. Managing Director |
M/s Precision Transmatic Devices
P.Ltd., representing
Manufacturers Association of
Satara, B-48, Old MIDC, Satara
415 004
Phone No.(02162) 244454,
9822057324 |
|
2 |
Ramchandra D.Mahuli |
M/s Rajarambapu Patil Sah.
Sakhar Karkhana
Ltd.,Rajaramnagar,Tal
alwa,Dist.,Sangli.Tel. No.
02342-220861 to 67 Fax No.
220869 |
Function of the Committee:
The function of the
Committee will be purely advisory as
committee is intended for resolving
the procedural difficulties of
general nature. The Committee, may,
however discuss any matter including
the policy behind any individual
case but excluding the individual
case themselves and also excluding
judicial and semi-judicial matters.
Life Period of the Committee
:
The life period of the
Committee is for a period of 2 years
i.e. from 1.1.08 to 31.12.09.
Accordingly, the term of office of
each member including the Chairman
of the Committee will be for a
period of 2 years. Any member of the
Committee, who is absent for 3
consecutive meeting without any
plausible reason, will be deemed to
have resigned from the Committee and
his place will be filled by fresh
nomination.
Meeting
of the Committee :
The Committee will meet
once in every 3 months. The
meeting will be held at
Commissionerate Hdqrs. office or at
any other place/ Trade Centre in the
Commissionerate, as may be decided
by the chairman. Secretary will
intimate in advance the date/ time
and venue of each meeting of the
Committee.
Traveling and Daily Allowance
:
The members including
Chairman will be eligible for the
Traveling and Daily Allowance
according to the Government orders
in this regard issued from time to
time.Success of the Committee’s
endeavors depends upon the members.
Industry and Trade Associations may
please ensure that their nominees
attend the meeting regularly.
All the members of Trade
Associations and Chambers of
Commerce and Industries requested to
bring the contents of the Trade
Notice to the notice of their member
constituents.
(SHOBHA L
CHARY)
COMMISSIONER
CENTRAL EXCISE, PUNE II
F.No.VGN(30)37/TD/TECH/P II/2007
Pune, the January 2008
OFFICE OF THE COMMISSIONER OF
CENTRAL EXCISE PUNE – II
41A 4 th FLOOR:
SASOON ROAD: OPP WADIA COLLEGE PUNE
TRADE NOTICE NO. 02 /2008
(No.02 /Gen/2008 )
Sub: Constitution of
Public Grievance Committee for
Central Excise
Commissionerate
for the block years 2008 and 2009
reg.
--------------
Attention of Trade and
Industry is invited to the Trade
Notice No.51/2007 dtd.23.12.07 of
Pune II Central Excise
Commissionerate inviting nominations
for the membership of PGC for the
block years 2008 and 2009.
The Public Grievance
Committee (PGC) for the block years
2008-2009 in respect of this
Commissionerate is formed with the
following composition with immediate
effect
1. Commissioner,
Central Excise
Chairman
Pune II Commissionerate
2. Joint Commissioner
(Tech)
Secretary
Central Excise, Pune II Commrt.
Organised Sector PGC :
|
Sr.No. |
Name of the Member
S/Shri. |
Trade & Industry intended
/Association Representative |
|
1 |
S.D.Modani
|
Confederation of Indian Industry
(CII)
Bunglow
No.2, Near Rahul Cinema,
Ganeshkhind Road, Pune 411 005
Phone No.
98224 53949 |
|
2 |
A.G.Anikhindi
Cost Accountant |
A.G.Anikhindi & Co.
Rajarampuri, 6th
lane, Near Saraswar Bank,
Kolhapur 416 008
Phone No.(0231)2527524,
9371438160 |
|
3 |
S.S.Ratnaparkhi |
Confederation of Indian Industry
(CII)
Address as at Sr. No.1 |
|
4 |
G.B.Vaze
Co-opted Director |
Shiroli Manufacturers
Association, Awani,529/2.E
ward,15&16 Sarnaik Mal Samrat
Nagar, Kolhapur 416 008
Phone No.(0230) 2690157
/9423859541 |
|
5 |
P.G.Meghe
Managing Director |
M/s Shri Chh. Rajaram Sahakari
Sakar Karkhana Ltd.,Kasba
Bavda,Kolhapur 416 006 Phane No.
2600421 to 24 Fax No
0231-2600874 |
Function
of the Committee :
The Committee will look after the
grievances of the Trade & Industry
vis-à-vis the functioning of Central
Excise officers under the
Commissionerate of Central Excise,
Pune II and intimate necessary
action for their prompt redressal.
Meeting of the Committee:
The committee will meet
on the 4th Wednesday
of every month or any other day
as may be communicated for the
meeting at Hdqrs. office. If the day
fixed for the meeting falls on a
holiday, the meeting will be held on
the following working day.
All the members of Trade
Associations and Chambers of
Commerce and Industries requested to
bring the contents of the Trade
Notice to the notice of their member
constituents.
(SHOBHA L CHARY
)
COMMISSIONER
CENTRAL EXCISE, PUNE II
F.No.VGN(30)37/TD/TECH/P II/2007
Pune, January 2008
MINUTES OF PGC MEETING OF PUNE II
COMMISSIONERATE HELD ON
21.05.2008 AT 12.00 HRS,
UNDER THE CHAIRPERSONSHIP OF
SMT.SHOBHA L
CHARY,
COMMISSIONER, CENTRAL EXCISE PUNE
II.
I.
The
following PGC members attended the
meeting.
|
Sr.No. |
Name of the member |
|
|
1. |
Shri. S. D. Modani
|
Confederation of Indian
Industries, (CII) Pune.
|
|
2 |
Shri. A.G.Anikhindi
|
A.G.Anikhindi & Co. kolhapur |
|
2 |
Shri.S.S.Ratnaparkhi
|
Confederation of Indian
Industries, (CII) Pune.
|
II.
The Commissionrate
were represented by:
-
Shri. Shambhoo
Dayal, Joint. Commissioner,
(Tech) Central Excise Pune II
-
Shri. S.H.Dange,
Joint. Commissioner, (Service Tax)
Central Excise Pune II
-
Shri. Ajit
Indurkar Asstt. Commissioner
of Central Excise (Tech) Pune II
4. Shri. A.V.Nadkarni,
Superintendent (Tech), Central
Excise, Pune II
III. The
Chairperson welcomed the member
present in the meeting.
NO POINTS WERE RECEIVED BEFORE
COMMENCEMENT OF THE MEETING.
However, the member
present in the meeting raised the
issues for discussion in the
meeting, which are as follows-
POINT NO. 1 :-
Subject: Export Duty levied on
certain items vide Notification No.
66/2008-Customs, Dated 10.05.2008:
The
Government has imposed, with effect
from 10 May 2008, a new levy called
"Export Duty" on almost all articles
of steel, including Pipes and Tubes
exported. The levy is at the rate of
5% to 15% as per an exemption
notification No. 66/2008-Customs,
dated 10.05.2008. Since the
statutory rate is 20%, there is
every possibility of the export duty
going up to 20% if the exemption
notification is withdrawn by the
Government at a later date.
The
Finance Minister has introduced this
levy as a part of his
anti-inflationary measure as steel
constitutes more than 21% of the
current inflation. The objective is
to augment the domestic availability
of steel products as well as soften
prices. The Government is of the
view that there is need for
disincentivising the export of steel
and hence this export duty.
The
following issues arise due to this
levy of Export Duty:
1.
PROCUREMENT OF INPUTS UNDER ADVANCE
AUTHORIZATION (LICENCE):
a.
In case of certain items of
exports like “Tubes and Pipes”, the
input “Steel” is imported against
Advance Authorization (License)
where under no import duty is
required to be paid. Here, the
manufacturer is under an obligation
to export the entire finished goods
manufactured out of such duty free
imported inputs. The entire raw
material imported is processed in
India and the processed goods i.e.
Finished Goods are required to be
exported. The duty free import of
inputs make the finished goods
competitive in the international
market. This levy is, therefore,
nothing but levy of customs duty on
the processing as well as the raw
material.
b.
By levying export duty on in
such cases, will make product very
uncompetitive. There will be a
setback to the exporters because
this will hugely increase selling
price and the same will not be
competitive in the market.
c.
Thus, the manufacturers of
such products like “Tubes and Pipes”
are left with not other alternative
but to :-
(i)
Stop / discontinue exports
and pay customs duty / interest /
penalty on the raw material imported
due to failure to meet the export
obligation and pay damages to the
foreign importer; or
(ii)
To export the goods at a
loss.
2.
The intention of the
Government to impose export duty,
seems to increase supply of steel
products in domestic market & to
lessen exports .
3.
Such levy may affect
investments for creation of
additional capacities and moving
out of production of all such items,
on which export duty is levied, to
other countries adversely affecting
employment in India.
4.
From the Notification it is
seen that the Government has
generally levied export duty on
‘non-alloy steel’ items. Therefore,
the member seeks clarification
whether the words “non-alloy” was
not inserted through oversight at
Sr. No. 15 (Heading No. 41).
DECISION: -
The
issue pertains to Customs therefore
the chair-person requested the
member to take up the matter with
concerned authorities so that the
matter may be referred to the Board
for necessary action if any.
POINT :-2
Non-submission of Counterfoil
copy with the ER-1 and ST- 3 Return
when payment is made electronically.
As per EASTEST Scheme, taxpayer is
making payment of the Taxes under
G.A.R.7 Challan, electronically and
he is receiving single copy of
Counterfoil of G.A.R.7Challen as the
evidence of payment.
Taxpayer required to
submit ER-1 and /or ST-3 Return.
In the cases of
Electronic payment s, taxpayer is
not enclosing copy of Tax payment
challan as like TR6 Challan along
with the said returns, as he is not
receiving additional copy of
counterfoil and as such he is
submitting the said returns with out
G.A.R.7 challan’s counterfoil. Also
status of tax payment can be seen on
website.
( Refer Pune II Trade Notice No.
30/2007 Dated 01.06.2007) .
However while submitting
ER-1 /ST-3 Returns, Central Excise
Staff is asking/ insisting to submit
counterfoil copy along with ST-3 or
ER-1 Return.
As Taxpayer is not
having additional copy of
counterfoil it is requested that
suitable clarification may be issued
to the staff for not to insist for
counterfoil copy along with ER-1 or
ST-3 Return when payments are made
electronically.
DECISION: - The chair
person expressed that the difficulty
faced by the assesses is genuine and
needs to be addressed. Till the
solution is find out, the assesses
in mean time may furnish self
attested copy of the G.A.R.7 along
with the Returns.
POINT:- 3
A service Tax
provider duly registered with the
department under category of
“Errection/Installation.” service
seek clarification as to how to pay
duty on scrap generated while
providing service.
Whether payment of Excise Duty under
STR/STC no., is permitted?
DECISION: - This issue
needs in depth examination and will
be replied in due course because the
point is received during ongoing
proceedings of the meeting..
POINT:- 4
The members have
informed of difficulties faced by
them and also non-cooperation from
the focal banks while making payment
of duty and getting the G.A.R.7
challan.
DECISION: The
chairperson informed that this
office has already taken up the
issues with higher authorities and
requested the member to submit a
detailed list of difficulties faced
by the assesses, so that the matter
may be taken up with the Authorities
of the Banks.
MINUTES OF RAC/PGC MEETING
HELD ON 26-06-2008 AT 10.00 HRS.,
UNDER THE CHAIRMANSHIP OF SHRI
B.S.VASUDEV, COMMISSIONER, CENTRAL
EXCISE PUNE II.
The following RAC/PGC members
attended the meeting.
|
Sr.No. |
Name of the
member |
|
|
1. |
Shri. S. D. Modani
|
Confederation of Indian
Industries, (CII) Pune. |
|
2. |
Shri. A.G.ANIKHINDI
|
M/s
A.G.Anikhinde & Co. Cost
Accountant |
|
3. |
Shri. S.S. Sarnobat
|
M/s
Indo-Count Industries.Ltd.
Kolhapur |
|
4. |
Shri S.S.Ratnaparkhi
|
Confederation of Indian
Industries, (CII) Pune. |
|
5. |
Shri G.B.Vaze
|
Shiroli
Manufacturer’s Association,
Kolhapur |
|
6. |
P.G.Medhe
|
M/s.Shri
Shh.Rajaram SSK Ltd. Kolhapur |
The
Commissionerate was represented by:
4.
Shri. Shambhoo Dayal,
Joint Commissioner, (Tech)
Central Excise Pune II
5.
Shri. Ajit Indurkar
Asstt. Commissioner of Central
Excise (Tech) Pune II
The
Chairperson welcomed the members
present in the meeting.
The
members presented certain points for
discussion. The Points received in
writing taken up for discussion.
Points from Shri S.D.Modani RAC
member –CII
Point No, 1 :- Refund of
Export Duty collected between
10.05.2008 and 13.06.2008:
1
The Government had imposed,
effective May 10, 2008, a levy
called "Export Duty" on almost all
articles of steel, including Pipes
and Tubes, @ 5% to 15% in terms of
Third Schedule to the Finance Act,
2008 amending Second Schedule to the
Customs Tariff Act, 1975.
2.
The Finance Minister had introduced
this levy as a part of its
anti-inflationary measures, as steel
constitutes more than 21% of the
current inflation. The objective is
to augment the domestic availability
of steel products as well as soften
prices. The Government is of the
view that there is no need for any
incentives for the export of steel
and hence this export duty. From the
Government’s intention to impose
export duty, it is clear that
Government expect that by levying
export duty, the steel manufactured
in India will be made available for
consumption in India instead of
being exported and thus this would
curtail the inflation in the
Country.
3.
However, this levy was found to
be unjustifiable particularly in
the case of certain items of exports
like “Tubes and Pipes”, the input
“Steel” is imported against Advance
Authorization (License) without
payment of import duties since the
exporter has undertaken the
obligation to export the entire
finished goods made out of such
duty free imported inputs. The duty
free imports of inputs make the
finished goods competitive in the
international market.
4.
Similarly, levying export duty made
the products very uncompetitive.
This would be a huge setback since
the Indian products became costlier
in the competitive international
market leading to loss of business
and valuable foreign exchange
earnings. Consequently, the
manufacturers of such products like
“Tubes and Pipes” are left with no
alternative but to stop/discontinue
exports and pay customs duty /
interest / penalty on the raw
material imported under Advance
Authorization due to failure to meet
the committed export obligation and
pay damages to the foreign importer
as well or to export the goods at a
loss.
5.
It was also possible that this levy
might have adversely affected the
investments for creation of
additional capacities and moving
out of production of all such items,
on which export duty is levied, to
other countries adversely affecting
employment in India.
6.
Considering the above situation and
the representation from the
manufacturers, the Government of
India, vide its Notification No.
77/2008-Customs dated 13th
June, 2008, granted full exemption
from the payment of export duty on
“Tubes and Pipes of Iron or Steel”.
7.
The export duty on Tubes & Pipes was
exempted before 10th May,
2008 and after 12.06.2008.
Therefore, there is no logic to levy
export duty during this period.
8.
It now
requested that the export duty paid
during 10.05.2008, the date on which
export duty was levied, and
13.06.2008, when the export duty was
withdrawn, be refunded to the
exporters who were not able to
recover the same from the importer
customer abroad.
Decision:
The
Chairman explained that the levy and
collection of Export duty is
administered by the Customs
authorities and refund of such duty
shall also be dealt with by the
Customs only. The trade may
therefore approach the Customs
authorities for such refund.
However the chairman agreed to refer
the matter to the Customs
Authorities.
Point from Shri.V.P.Jagadale ,Kolhapur
POINT: 2 :- Pending Adjudication
with Addl. Commissioner C.EX Pune
–II
Ms/
Western Precicast Pvt. Ltd.Miraj,
received Show cause- cum- Demand
issued by The Additional
Commissioner of Central Excise Pune
II Vide F.No.VGN (73)15-19/Adj/P-II/07/163
Dated 08.02.2007 The assessee
submitted the reply on 12.03.07 and
requested for hearing . They have
already sent two reminders dated
25.10.2007 and 19.04.2008 but there
is no response from the Department.
Decision:-
The Chairman explained that due to
some conflicting Appellate
pronouncements, the case could not
be decided and was kept in Call
Book. Now the case has been taken
up for adjudication and Personal
Hearing in the matter has been fixed
on
8th July, 2008 and will be
decided soon.
Points from Shri. P.G.Medhe Member
RAC,Kolhapur
POINT:3 CENVAT Credit on
Old M.S. Scrape Sale :-
Every year we use to sale Old
M.S.Scrap material by calling
tenders. The said Old M.S.Scrap
material is removed from the Plant
after using 20 to 25 years. Audit
party raises points to pay excise
duty on such material or to show
them details of the original
purchase invoice vide which we have
paid the Excise Duty. It is very
difficult for us to maintain the
records of such each and every small
material. Hence, we compel to pay
excise duty on such Old Scrape
Material unnecessarily.
As per provisions, M.S.Scrap
Material is not at all a Excisable
Item. Suitable directives may please
be issued to the concerned about not
to charge the excise duty on Old
M.S. Scrape Material.
Decision:- The
Chairman explained that if the
scrap is generated out of
manufacturing of the goods, the
assessees have to pay duty on the
transaction value of the scrap and
in such cases there shall not be any
requirement to maintain the records
for many years being generated
during routine manufacturing
activities. As regards scrap of
Capital goods the assessees have to
keep the original invoices for
minimum 10-12 years so as to enable
the assessee to show to the
department the depreciated value for
the purpose of payment of duty or
proportionate reversal of the Cenvat
credit. After exhaustion of
depreciated value, the scrap can be
cleared on transaction value.
POINT: 4
Question of CENVAT Credit of Service
Tax on Outward Freight paid on
Levy Sugar Transport:-
The prices of the levy sugar are
fixed by the Govt. of India and
Govt. Of India issues Release
Orders for levy quota. The levy
sugar prices are Ex-Factory prices.
The concerned state is use to take
delivery of the levy sugar quota
from the sugar factory godown. The
freight charges from the godown of
sugar factory to railway goods yard
are borne by the factory, out of
which some portion i.e. 0.13 ps. per
K.M. is paid by the levy sugar
nominee. In spite of this, audit
parties are pressing us to revert
the CENVAT credit availed by us
being the out going freight.
Requested for guide lines in the
matter.
Decision:-
The Chairman explained that in view
of statutory provisions the place
of removal in respect of finished
goods is either the factory gate or
the depot therefore, in such a case
there is no problem .However in many
cases, it is observed that the
Customers insisted the assessee to
deliver the finished goods at their
door steps. In such cases the
assessee should prepare the invoice
inclusive of freight amount charged
upto the customers destination and
pay central excise duty on total
amount . If such duty is paid the
assessee shall be eligible for
Cenvat on outward freight and it
will be the responsibility of the
assessee to establish that the
central excise duty was paid on the
value inclusive of outward freight.
POINT: 5
CENVAT credit on material purchased
and used for replacement purpose:-
We use to avail CENVAT credit of
duty paid on goods like M.S. Plates,
M.S.Beams, Angles, Channels and
Welding Rods as a capital goods
credit.Audit parties are raising the
objection for the same, saying that
these items are not covered by the
definition of Capital Goods as given
in Clause (a)(A)(i) of Rule 2 of the
Cenvat Credit Rules 2004 or they are
not in the nature of components,
spares and accessories of any
capital goods as meant in Clause (a)(A)(iii)
abide and they are not amongst other
specific goods from the meaning of
Capital Goods and hence no credit is
available as Capital Goods.
We use such material for the
replacement of the machinery parts,
which are directly related to the
final product, hence such items may
please be considered for CENVAT
Credit and suitable directions in
this regard may please be issued.
Decision: - The
Chairman explained that the Cenvat
credit on such material used in the
replacement/installation of capital
goods, which are used in or in
relation to the manufacture of final
products is allowed. The Cenvat
credit on such materials used in the
construction of office
building/compound wall and similar
civil structure is not allowed.
Points from
Shri.S.S.Ratnaparkhi PGC Member –CII
representative
POINT: 6
GAR -7 Challan
Assesses are paying Excise Duty &
Service Tax through E-payment
through Bank of India. While making
payment, in Bank software there is
no provision for entering 1% S & H
Edu. Cess payment separately, hence
in Cess column Assesses have to
enter clubbed amount i.e. 2% Edu.
Cess + 1% S & H Edu. Cess &
accordingly cyber receipt show basic
duty + Cess ( total of 2%+1% )
In monthly ER-1 return as well as in
ST-3 return duty payment of 2% Edu
Cess & 1% S & H Edu Cess is required
to shown separately. Since cyber
receipt is showing total amount for
both types,ST-3 and ER-1 Return
amount is not matching with Cyber
Receipt for 2% Edu Cess & 1% S & H
Edu Cess. It is difficult for
Assesses to convince on head wise
Payment of tax to audit party or
Range Offices.
For E-payment all Bankers software
need to be designed as per Excise
and Service Tax Procedural and legal
requirement. To overcome above
difficulty it is requested to take
up the issue with Bankers at Higher
level to make suitable modification
in the software to have separate
entry for 1% S & H Edu Cess.
Decision:-
The Chairman suggested that till the
improvement in the software for
deposition of duty, the trade may
open accounts in the banks, where
e-payment facility is available and
the trade should maintain the
records of the breakup of Education
Cess. It was agreed upon that the
matter will be taken up with Banks.
As regards the column to mention the
name of the assessee in the receipts
of GAR 7 Challans, the Chairman
suggested that the trade may write
their name on their own on the said
challan. The Chairman has also
agreed to take up the matter with
the Board to modify the proforma of
GAR 7.
POINT: 7
Since taxable services are
increasing every year and currently
there are +100 Services under
Service Tax net, Service tax
assesses are facing various
procedural difficulties or queries
on Service tax matters.
To have immediate assistance to the
assesses, it will help if e-mail
helpline at headquarter Pune II
Commissionrate will be introduced.
With this Assesses can give e-mail
feedback on various queries or
procedural difficulties of the
assessee on Service Tax and
Department Officials can give on
line response/reply thru E-mail.
This will help to resolve many
procedures issues speedily. At
present in Pune III Commissionrate
such helpline facility is available.
Decision:-The
Chairman informed that an ‘On
Line-Help Centre’ has been
introduced in Pune-II Comm’rate with
e-mail address cexkop1online @yahoo.com
and Trade Notice in this regard is
already issued. The chairman has
also suggested the trade to make
their queries very clear and
precise so that the reply may be
given within a day.
POINT: 8
Assessee are filing Annexure -19
along with export documents with
Range offices but there is delay in
getting acceptance of proof of
export from Division office. During
EA-2000 Audit, CERA Audit party is
asking acceptance of proof of
export.
It is requested that guideline may
be issued for time frame for release
of acceptance letters against
submission of Annexure 19 by
Assesses.
Decision:
- The Chairman has informed the
trade that a time limit of one month
for acceptance of Proof of Export is
being fixed if all relevant
documents are submitted by the
exporter. He also suggested to the
trade that if the proof of export in
form Annexure 19 is not available,
the trade may show the copies of
relevant document’s and receipt of
claim for acceptance of proof of
export at the time of internal
audit/CERA.
9. The
Chairman then allowed the trade to
present points/queries on the spot.
The points/queries are as follows:
1.
The Trade requested for a
Toll free telephone for Help Line
The
Chairman replied that there is no
problem to install a toll free
telephone line , but if the problem
presented is complicated then the
matter cannot be resolved on the
spot, hence in such cases this
system will not be helpful.
Therefore he suggested to take
benefit of newly introduced
On-Line HelpCentre.
2 The
representative of M/s.Hindustan
Latex Ltd. Presented a query that
they are purchasing Chemicals/raw
material on payment of duty and they
are manufacturing exempted as well
as dutiable goods and they want to
avail the facility of Cenvat
Credit.
The
Chairman suggested that if the
inputs are common the assessee may
take Cenvat Credit of the same and
on the clearance of the exempted
goods they should pay an amount @
10% of the value of final product or
they may reverse the part of Cenvat
Credit, which is contained in the
exempted goods before clearance.
3. It was
also presented that to provide
facility to pay consolidated S.Tax
for all services provided by a S.Tax
payer, as similar facility of
lumpsum payment for products falling
under different Chapters is
available in Central Excise.
The
Chairman agreed to take the matter
with the Board.
4. Shri
Sudhir Padurannar, Internal Auditor
of M/s.Ghatge Patil Transport
presented a query that they are
paying S.Tax near about 10 to 12
lakhs per month but they do not know
what record is to be maintained and
hence they are facing problems at
the time S.Tax payment.
The Chairman mentioned that there is
no statutory record prescribed for
Service Tax. The Assessee may keep
records, which they felt suitable.
He further added that the assessee
may deposit the amount of service
tax more than what is payable and
the difference can be adjusted in
next month.
