CENEX UPDATE - 04.06.2020

CX - CENVAT credit is allowed on angles, channels & plates as long as these have not been used as support structures for capital goods or for laying of foundation: CESTAT

ST - Incentive received by authorised dealer of vehicles, are in the form of trade discounts & hence do not attract levy of service tax: CESTAT

Cus - Anti Dumping - Condonation of delay - appellant claimed to not know address of other parties & that relevant documents were not made available to it - such explanation was rejected by High Court & by Apex Court - hence appellant cannot raise such plea again before Tribunal: CESTAT