,1 0c!i fax no.: hfci nd · attention is invited to the amendments. made in the railway circular...

9
« ~~'. \0 Distribution: o%v . 1. All EDs (Zones) / GMs (Regions), FCI, ~ 2. The GM (F&A) / DGM (F&A), 20/ RO, FCI, "1. 3. The Director (IFS), Gurgaon, ~J)' 4. All EDs, FCI, HQ, New Delhi, (\lI~~~ 5. PS to CMD, /I 6. AGM (Bills), FCI, HQ, New Delhi, ) . . 7. The GM (FAP), FCI, HQ New Delhi, 8. All Area Managers,(Districts), FeI, 9. The DGM (IT), FCI,HQ. .for uploading on FCI Website. (3,a:r<:T fct~1T(>f) CRE'IQidcmr; (fUn) ~ ), ,-" '"1 ;:w : 1~;~1'i1'l Gram : 'FOODCORP' i:P;>lF :~ ~ \ ~:rt T::';' Head Ouarl~ I\~ e \',1 0 c!i Fax No.: HFCI ND 00911123413241 . .' ._. ~j' '........~ .•• . (.. 'Of (.. \ H)-20, ~Wk:I~1 ~, '1;) F~~~'\-110001. ,-:.~.tI·~: 01.1- \:~521b.~J .I:i~\n().p;, . 00911143527433 16-20,BARAKHAMSA LANE, NEW DELHI .110001,PHONE;0l1-4:l,S27697. 4J~i21'()Blf:: ~. F-19/T-99/2015-16 R\CiiiCh 01.09~'2\ . ! I \ 'iIR ~Idl CIR,CULAR NO. 07/2015 .;' Attention is invited to the amendments. made in the Railway Circular 27/2014 dated 28.08.2014 of Railway Board \ride corrigendum issued on 15.07.201,1 Vide this corrigendum, Railway Board has amended the performa of the STT (Service Tax Certificate for Transportation of Goods by R~i1) certificate. The amendment was approved by the Finance Ministry for replacement o~ ;\-. 1\ 11 'TIN No' (of the customer)' with 'Service Tax Registration No' (of the customer) in the \ proforma of STTG Certificate. This is for kind information only. i :-" . , ...•. \, "\. . ' () .\ 11. \'< \. .,,\ (:":5 \ t..";':"'\ \" '\J. •. - •.•....•..•..., ,.~ '..•.••. _.>,-0 .... r -_.

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Page 1: ,1 0c!i Fax No.: HFCI ND · Attention is invited to the amendments. made in the Railway Circular 27/2014 dated 28.08.2014 of Railway Board \ride corrigendum issued on 15.07.201,1

«~~'.\0 Distribution:

o%v . 1. All EDs (Zones) / GMs (Regions), FCI,~ 2. The GM (F&A) / DGM (F&A), 20/ RO, FCI,

"1. 3. The Director (IFS), Gurgaon,~J)' 4. All EDs, FCI, HQ, New Delhi,

(\lI~~~ 5. PS to CMD,/ I 6. AGM (Bills), FCI, HQ, New Delhi,) .

. 7. The GM (FAP), FCI, HQ New Delhi,8. All Area Managers,(Districts), FeI,9. The DGM (IT), FCI,HQ. .for uploading on FCI Website.

(3,a:r<:T fct~1T(>f)

CRE'IQidcmr; (fUn)

~), ,-" '"1

;:w : 1~;~1'i1'l

Gram : 'FOODCORP'

i:P;>lF:~~ \

~:rtT::';'Head Ouarl~

I\~e \',1 0 c!i

Fax No.: HFCI ND

00911123413241 . .' ._. ~j' '........~ .•• . (.. 'Of • (.. \H)-20, ~Wk:I~1 ~, '1;) F~~~'\-110001. ,-:.~.tI·~: 01.1- ·\:~521b.~J .I:i~\n().p;, .

00911143527433 16-20,BARAKHAMSA LANE,NEW DELHI .110001,PHONE;0l1-4:l,S27697. 4J~i21'()Blf::

~. F-19/T-99/2015-16 R\CiiiCh01.09~'2\. !

I\

'iIR ~IdlCIR,CULAR NO. 07/2015

.;'

Attention is invited to the amendments. made in the Railway Circular27/2014 dated 28.08.2014 of Railway Board \ride corrigendum issued on 15.07.201,1

Vide this corrigendum, Railway Board has amended the performa of the STT(Service Tax Certificate for Transportation of Goods by R~i1)certificate.

The amendment was approved by the Finance Ministry for replacement o~ ;\-.• 1\ 11

'TIN No' (of the customer)' with 'Service Tax Registration No' (of the customer) in the \proforma of STTG Certificate.

This is for kind information only.

i:-" .,...•. \, "\. . '

() .\ 11. \'< \. .,,\(:":5 \ t..";':"'\ \" '\J. •.

• - •.•....•..•..., ,.~ '..•.••._.>,-0 .... r -_.

Page 2: ,1 0c!i Fax No.: HFCI ND · Attention is invited to the amendments. made in the Railway Circular 27/2014 dated 28.08.2014 of Railway Board \ride corrigendum issued on 15.07.201,1

----- ---- -----

~ J1:>II(iFll ~ ~ ~ ~ 2712014 ~01iPct;C'I 28.08.2014 ~ fN"cr~15.07.2015 (S1f21ffi~ ~) ~ ~ dTm ~; ~ ~ fcffi ;;:j::1I(>l1l. ~ mCfiR ~ S~

S1JiloIQ:4 ~ ~ ~ ~ ~ ~ ;fir{' ~ l;[~ ~ tmr 3t01<A)~01 ~ fil;"m mrr ~I ~ \. ~

STTG '1IJiloIQ:4 cnr ~ mftffm fcnm ~ ~ ~I

i~ fcN<r ~ Jramm ~ ~ ~~ ~ crnur ~ ..wmtr 6" fctl q;q-lIT ~.fT ~3t * 3mr

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Cf11;6cllt't Vcfcli 3filc:r ~T art'r iR I

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~ Mov\I/R/MCC/20~!~':'j i

~q; 20.07.1

\r\:~Cl~\N.. t. ~~ '--~ ~ ~'u'\...'1' \ s <::.l'V't..-..tbJo.. ~'-'X~

~\~ ~ ~ ~v...'

~~

..., ..•....., .. , . ''1''-'''.'''-~,'-~~ ===~ .I 'A!_'_

-,~-~---~.,--,--

Page 3: ,1 0c!i Fax No.: HFCI ND · Attention is invited to the amendments. made in the Railway Circular 27/2014 dated 28.08.2014 of Railway Board \ride corrigendum issued on 15.07.201,1

No.TC-l/20 12/214/2-pt.2 New Delhi. Dt. IS- .c17.20 I:=;

~.~~.Corrigendum to RUles Circulur Nn.;: -:-oj j{

atmf 'tHCflt{ (GOVERNMENT OF INDIA)tt>r IH'iltil4 (MINlSTRY OF RAILWAYS)

(~ ifti) (RAILWAY BOARD)

No.TC-I/20 12/214/2Pt.2 New Delhi. Dt.l 5"'.07.2!'

General ManagerAI\ Zonal Railways

Sub: Service Tax Certificate for Trnnsportation of goods ,by Rail (STT.,Certificate)

Ref: Board's letter No.TC-I/20121214/2 dt.28.08.2014 (Rates Circular No.T? (]() I·IJ

,

Vide Board's Circular under reference. proforma of the Service Tax Certi tiC8IC,,('Transportation of goods by Rail(STTG Certificate) issued by Railways to Rail custumcr:was circulated. '

. I

A reference was received for replacement of 'TIN. No.(o/the customer)' in lhl.proforma or STTCi Certificate. The matter has been reviewed in consultation will:Ministry or Finance who have agreed /01' replacement of 'TIN No.«(~(Jhe L'IIS{()I11c.!r) . wul''Scryice Tax Registration No.((~llhC! customer) . in the proforma or ST'ITi Cert i licatc;\ccl)j~arngl):~'ih\!proforma of STTG certificate may be modified.

Necessary instructions may be issued to all concerned.

This issues with the concurrence of Finance Directorate of M in istrv or Rai lwavs. - .

~M)---.(Atul Kumar)Dv. Director, Traffic Comml.-I. .

Railway Board

Copy to:I. FA&CAO. All Zonal Railwavs2. Dy.C&AG(Rlys), Room No.i22. Rail Bhavan. New Delhi.

lor Financial Commissioner, Ra ilwn vx. .'

"".- ""'-"-'"··""'1"""""· "...

·T~.--------

Page 4: ,1 0c!i Fax No.: HFCI ND · Attention is invited to the amendments. made in the Railway Circular 27/2014 dated 28.08.2014 of Railway Board \ride corrigendum issued on 15.07.201,1

W'I. '

II'"; :\~''il, "'n

1

'1 '1'1[:\'\iJi.'!~:'n."~1lI".h

, ~,

II'~~l

..Corrigendum to Rates Circular No.2 70(201.:/ .

No,'re -1/2012/2 1412Pt,2 New Delhi. DLI$"".07.2015

Copy for il1.LQrnl'!J,iQD.flnd Jl~£y..s§.m:YJlctionto~.I. Chief Commercial Manager, All Zonal Railways'1 Chief Operations Manager. All Zonal Railways,I, Managing Director. CRIS. Chanakyapuri. New Delhi-21.'!. Chief Adrnn. Officcr.TOl S. N. Rly .. Camp: CRIS. Chanakyapuri, New Dclhi-21.5, MD/K ReI.. Belapur Bhavan, Sector-I i. CSD Belapur, Navi Mumbai-400614.6. Director General. National Academy oflndian Railways. Vadodara.7. General Secy .. lReA. New Delhi.8. Director/IRITM. Hardoi Bye-pass Road. Kanausi. Manaknagar, Lucknow-2260 11(), S"t:cretmy. RRT. 5. Dr. P.V. Cherian Crescent Road. Egmore. Chennai-60010S.10. Chief Commissioner of Railway Safety. Lucknow,

~~(Atul Kumar)

Dy. Director, Traffic Comml.-IRailway Board

('()J;2Y f()rj}}fQJ.TnllJio.n,:eRB, MT, FC. Railway BoardAM(C). AMen. AM(C&IS}. Adv(F}, Adv.(Accounts), Advtlnfra). Adv(Safety).Aclv(Tl/M). Adv(PG). EDTC(R). EDFM. EDPM. ED(T&C). EDTT(S). ~DTT(F).FDFe. ED/AIMS. EDVT. ED(S&E). ED(Plg). ED(PPP). ED(PP). DTC(G). DPM.\)ir(T&C). DFM. Df-C. DF(CCA). JDA. Railway Board1'('(R). TC( CR). He). Safety Branches. Railway Board

Page 5: ,1 0c!i Fax No.: HFCI ND · Attention is invited to the amendments. made in the Railway Circular 27/2014 dated 28.08.2014 of Railway Board \ride corrigendum issued on 15.07.201,1

This issues with the concurrence of Finance Directorate of Ministry of Rai lwavs. r J

D.A.:a. above. . . ~ .~

(Aushjrna Mehrotra)Director, Traffic omml.(Ratcs)

Railway Board

Rates Circular No.2.7 (~j'2() I :/;1'.

GOVERNMENT OF INDIA(BHARAT SARKAR)MINISTRY OF RAILWAYS(RAIL MANTRALAYA)

RAILWAY BOARD(RAIL BHA VAN)

No.TC-I/2012/214/2 New Delhi. Dt. 2. g ,08,2014

General ManagerAll Zonal Railways

Sub: Service Tax Certificate for Transportation of goods by Rail (STTGCertificate)

Please refer to Para 4(xiii) of Rates Circular No.29 of 2012 which stipulatesguidelines for issue of S'ervice Tax Certificate to Rail customers.

Ministry of Finance has issued Notification No.26/201.4-Central Excise (N,T.)}III . .- ....-~.~.. '""10 ' .;,,\l~l

dt.27 August, 20 \4 (Annexure-I) regarding CENVA 1_ Credit (Eighth Amendmcn~)~!,Rules. 2014. In the CENVAT Credit Rules. 2004. in Rule 9. in sub-ruler I). after clause

'Tt). the' following clause shall he inserted. namely :-

"(fa) a Service Tax Certificate for Transportation or goods by Rail (herein afterreferred to as STTG Certificate) issued by the Indian Railways. along with thephotocopies of the Railway Receipts mentioned in the STTG Certi ficate: or"

The above notification is available OnlV\'il\!,cl}~~,g9\:,.in,

In view of above. proforma of 'Service Tax Certificate for Transportation of goodsby Rail(STTG Certificate)" (two pages) approved by Ministry of Finance are enclosed atAnnexure-Il for further necessary action by Zonal Railways,

No.TC-1I2012/214/2 New Delhi. Dt. .2.Q .08.2014

Copy to:1. FA&CAO, All Zonal Railways2. Dy.C&AG(Rlys), Room No.222. Rail Bhavan. New Delhi.

~Financial Commissioner/Railways./hr

,.~ -,. "' •... j"' .". ..,..

-1-----'-'''- .,_...".__..-

Page 6: ,1 0c!i Fax No.: HFCI ND · Attention is invited to the amendments. made in the Railway Circular 27/2014 dated 28.08.2014 of Railway Board \ride corrigendum issued on 15.07.201,1

Rates Circular No·2 7 of2014 .

No.TC-1I20 12/214/2 New Delhi. Dt. 2. g- .08.2014

Copy to~

1. Chief Commercial Manager, All Zonal Railways2. Chief Operatlons Manager. All Zonal Railways3. Managing Director, CRIS, Chanakyapuri. New Delhi-21.4. Chief Adrnn. Officer, FOlS, N. Rly .. Camp: CRIS, Chanakyapuri, New Delhi-21.5. Managing Director, KRCL. Belapur Bhavan, Sector-l l , CBD Belapur, Navi

Mumbai-400614.6. Director General, National Academy oflndian Railways, Vadodara7. General Secy., IRCA. New Delhi.8. Director, lIUTM, Campus: Hardoi Bye-pass Road. Kanausi, Manaknagar,

Lucknow-2260 11 .9. Secretary, RRT, 5, Dr. P.V. Cherian Crescent Road, Egmore, Chennai-600105.10.Chief Commissioner of Railway Safety. Lucknow. . \~ ~ '

(AaS~a Mehrotra)Director, Traffic Comml.(Rates)

Railway Board

CW.Y for information:CRB, MT, Fe, Railway BoardAM(C), AM(T). AM(t&C), AM(C&IS). Adv(F). Adv.(Accounts). Adv(FM),Adv(Jnfra), Adv(Safety), Adv.TT(M), EOTC(R), ED(PG). EDPM, ED(T&C), EDTT(S),EDTT(F), sore. EDVT. ED(S&E), ED(Plg). ED(PPP). ED(PP), DTC(G), DPM,Dir(T &C), DFM, DFC, DF(CCA), JD(Accounts), Railway BoardleeR). TC(CR). F(C), Safety Branches, Railway Board

Page 7: ,1 0c!i Fax No.: HFCI ND · Attention is invited to the amendments. made in the Railway Circular 27/2014 dated 28.08.2014 of Railway Board \ride corrigendum issued on 15.07.201,1

[F. No. 267/87/20 13-CX.8]

,[TO BE PUBLiSHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,PART 11,SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIAMINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)..Notification No. 26/2014 - Central Excise (N.T.)

~" - ,.." ,.

New Delhi, the 27th August, 20145, Bhadrapada, Saka, 1936

G.S.R. (E). - In exercise of the powers conferred by section 37 of the Central',

Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central,

Government hereby makes the following rules further to amend the CE1\IVAT Credit Rules, I

2004, namely: -

l. (1) These rule~ may be called the CENVAT Credit (Eighth Amendment) Rules, 2014.

(2) They shall come into force from the date of their publication in the Official Gazette.

2. In the CENVAJ Credit Rules, 2004, in rule 9, in sub-rule (1), after clause (£), the followingclause shall be inserted, namely:-

"(fa) a Service Tax Certificate for Transportation of goods by Rail (herein after referred ."", . ~

to as STTO Certificate) issued by the Indian Railways, along with the photocopies of the \~.,

railway receipts mentioned in the STTO certificate; or"

(Pankaj Jain)Under Secretary to the Government of India

Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (i), dated the lOthSeptember, 2004, vide Notification No. 2312004 - CentralExcise (N.T.), dated the 10th September, 2004, vide number G.S.R. 600(E), dated the 1011lSeptember, 2004 and last amended vide Notification No. 25/2014 - Central Excise (N.T.) datedthe 25th August, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 615 (E), dated the 25th August, 2014 .

.-."',-..,.......-""-~'''l'''''--"}"..~~=-\=~=.-'--!!,.!.:.!~----..~

Page 8: ,1 0c!i Fax No.: HFCI ND · Attention is invited to the amendments. made in the Railway Circular 27/2014 dated 28.08.2014 of Railway Board \ride corrigendum issued on 15.07.201,1

(computer generated print: .

Service Tax Certificate for Transportation of goods by Rail(STTG Certificate)

(issued for the purpose of availing CENV AT Credit)

Serial No.:CRXXXXXXXX(sayfor Central Railway) Date: (dd/mrn/yJ'YY)

Sh ri (Name of customer)(Address of the customer)TIN No. (of the customer)

This is to certify that service tax has been collected for the period (dd/mm/yyyy) to(dd/mm/yyyy) from the- customer mentioned above for transportation of goods by rail as perfollowing details:

Total number Total freight Service Tax collected (in Rupees)of Railway (in Rupees) Service Education Higher Education Total

Receipts(RRs) Tax Cess Cessissued*r--'

l________.._--------- -

* RR details duly certified by the undersigned are enclosed with this certificate.

This certiticate is not valid unless the same is produced along with the photocopies of theRailway Receipts.

Service Tax collecting authority: (FA&CAO/ Central Rail-way. say for Central Railway)(Address ofthe collecting authority)Registration No.:(q/Servic:e Tax collecting authority)Service tax Code: ZZZP

Smt.lShri (name of officer)Dy.CAO(T) or officer nominated thereto(Name ofRailway, say Central Railway!

Mumbai(Seal)

Smt.lShri(name of officer)(designation a/the officer authorized by (,CAt!)

(Name ofRailway, say Central Railway. Mumbai)(seal)

Page 9: ,1 0c!i Fax No.: HFCI ND · Attention is invited to the amendments. made in the Railway Circular 27/2014 dated 28.08.2014 of Railway Board \ride corrigendum issued on 15.07.201,1

S.'NI . o.

c RRlletails .(as mehtiV"hedin the Service Tax Certificate for transportation of goods by Rail issued vide Serial_No.CRXXXXXXXXdt.(dd/mm/}fYY)

Railway Rec-eipt I RR date I Name of I Name of. I Name o~ I Total L Service Tax collected(in Ru ees)(RR) No. I originating destination Commodity freight Service Education Higher TotalI Station! Station/ bOO. ked (in Tax Cess Education

. +_. Siding Si~. non. ,Rupees) ,.. _ Cess: IXXXXXXXXX I dd/mm/yyyy

2.,-'456·~ I I I I -1- - -- .--------t-.----.-----+ I I I I7 ~~===t======l======J~====1=======~==~~~=i==~==~I=====lI~~1I I I~-n-l------ I I I . I

I 910

I 11 I

12 ' I ~~.----=~I===jl====t~-~-~~===t==j=~I I I I 'I I

131415

-----J-------~--------~I----~I------tl-------1I------~1--~II 16 I I -..,+. -- I I17181920

TotalRRs mentioned above are reflected in this certificate only and they are not part of any other certificate.

Note: It shall be the responsibility of 'Customer to preserve photocopies of RRs mentioned above for the purpose of availing CENV AT Credit on the of strength ofthe certificate.

Smt.lShri (name of officer)Dy.CAO(T) or officer nominated thereto

(Name of Railway, say Central Railway/ Mumbai(Seal)

Smt.lShri (name of officer)(designation of the officer authorized by CCM)

(Name of Railway, say Central Railway, Mumbai)(sea/) s:

~'""J