CENEX UPDATE – 01.10.2020

CX - Extended period of limitation cannot be invoked where the adjudicating authorities have divergent views in respect of the issue at hand: CESTAT

ST - Where assessee birfurcated contract as Event Management Service & hiring of goods to carry out such service, it cannot be concluded that charges paid for use of goods are excluded from ambit of Event Management Services: CESTAT

Cus - Delay of 4700 days in filing appeal is condoned where O-i-O being challenged is served at assessee's old address which is not in use & where certified copy of such order is served to assessee only after passage of many years: CESTAT