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Notice calling for suggestions, views, comments etc. from stakeholders on comprehensive changes in FORM GSTR-3B Click here
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Letter, Schedule, Syllabus, Instructions alongwith an Excel file (Requisition Form) regarding Departmental examination for Inspectors of Central Tax for Confirmation to be held from 02.08.2022 to 05.08.2022 issued by NACIN, ZC, Kanpur Letter and Details
Request for uploading instruction titled "Conduct of HC Litigation Monitoring Fortnight from 14.07.2022 to 27.07.2022 Click here
Warehousing of solar power generating units or items like solar panel, solar cell etc. for power plants with resulting goods ‘electricity’ - In-applicability of Manufacture and Other Operations in Warehouse (no.2) Regulations, 2019 under section 65 of the Customs Act, 1962 regarding Click here
Marks Declared: Marks of Deptt. Exam. for Inspectors of Central Tax held in 14.03.2022 to 16.03.2022 and 19.03.2022 declared. Nodal Officers (Exam) may download marks-sheet alongwith forwarding letter from their e-Mail ID.
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CBLR -2022 exam Declaration of date-regClick here
Online training on 'Budget Management: Estimation, Allocation & Expenditure' for Group 'A' officer of CBIC on 12.07.2022 from 10:30 AM to 01:15 PM -reg. Click here
Prospective Training for the month of July , 2022 Click here
Notification issued to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022
Notification issued to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22
Notification issued to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022
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Simplified regulatory framework for e-commerce exports of jewellery through Courier mode Circular and Notification
Notification issued on Notification for Departmental Examination for promotion of Tax Assistants to the Grade of Executive Assistants of Central Taxes & Customs to be held in the month of September, 2022. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. Click here
Invitation for scholarship programme- Master Degree in Strategic Management and IPR at Aoyama Gakuin University (AGU) Tokyo Japan (2023-24)-reg. Click here | WCO Invitation | Annex-1 | Annex-2 | Annex-3 | Proforma
Commendation Certificate on the occasion of 5th GST Day- regClick here
O.M. dated 24.06.2022 regarding Constitution of Internal FRACing Unit (IFU) - regarding Click here
Corrigendum dated 21.06.2022 regarding RFP No. NACIN/TRNG/232/2022-MCTP-O/o Pr. DG-NACIN-Faridabad dated 01.06.2022 to select a Partner Institute to conduct Phase-III and Phase-IV of Mid-Career Training Programme (MCTP) for IRS (C&IT) Officers Click here
Request for publishing notice inviting tender for hiring of office premisesat Bhopal for NACIN ZC, BhopalClick here
Independence Day Flag Ceremony at Red Fort on 15th August, 2022Click here
Posting of Joint Secretary/Commissioner in the Central Board of Indirect Taxes & Customs- reg. Click here
Combined Graduate Level Examination 2019- Final Verification of Options/Preferences– reg. | Annexure-A | Annexure-I | Annexure-II | Annexure-III | Annexure-IV | Covering Letter
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Procedure relating to sanction, post-audit and review of refund claims Click here
Requistion / Requirement of filling up posts on deputation in LPAI (MHA)-RegClick here
Notification issued on Notification for Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes, Inspectors of Customs (Preventive Officers) & Inspectors of Customs (Examiners) to be held in the month of August, 2022. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. Click here
Notice calling for feedback, inputs, comments etc. from all stakeholders on the draft circular and related notifications for facilitating e-commerce exports of Jewellery through courier mode, uploaded on 7th June 2022. Click here
Nomination calling for training on "Stress and Yoga: Curse and Cure" for Group A officers of CBIC on 21st June, 2022 at NACIN HQ, Faridabad -reg Click here
INVITATION FOR EXPRESSION OF INTEREST FOR SELECTION OF TRAINING PARTNERS/PARTNER INSTITUTE TO CONDUCT PHASE -III & PHASE -IV MID-CAREER TRAINING PROGRAMME (MCTP) FOR IRS (C & IT) OFFICERS Click here
CGLE 2019- Verification of Options/Preferences, and final chance for exercising options for left-out candidates | Annexure-A | Annexure-I | Annexure-II | Annexure-III | Annexure-IV | Document 5
Exemption in PET PST for recruitment to the post of Havaldar in CBIC Click here

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Export / Import of Services

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Citation

Name of the Party

Subject Heading

1

2013 (1) ECS (137) (Tri-Mum)

M/s BNY Mellon International Operation (India) Pvt. Ltd

Export of Business Auxiliary Services under resulted in accumulation of un-utilized credit of service tax availed on input services. Appellants filed three separate refund claims which were rejected on the ground that these input services have been received by the appellants after the period of export of services. In case of Shell India Markets Pvt. Ltd. vs. CCE, Bangalore - 2012 (278) E.L.T 50 (Kar.)it was held that it is necessary to verify not only that particular input service is consumed for providing particular output service but also that eligible service received under various invoices have actually gone into consumption for providing impugned exported output service and not utilized for other purpose