CENEX UPDATE – 04.11.2020

CX - Warehousing services and Third party inspection services are Input services, credit admissible: CESTAT

ST - Appellant entered into secondment agreement with its parent company for deployment of company personnel in their factory - expenditure incurred towards payment of salary is not taxable under RCM as Manpower supply service: CESTAT

Cus - Classification of imported Heavy Melting Scrap as favored by the Revenue is not tenable where such goods' testing & inspection has not been done by the Bureau of Indian Standards - mutilation of such goods is impermissible in absence of any rules framed for the same: CESTAT