CENEX UPDATE - 06.04.2020

CX - CENVAT credit allowed on Insurance service & canteen services where these have been provided to a group of employees: CESTAT ST - Every refund claim arises on account of fact that tax was not required to be paid - refund claim filed beyond the period of limitation provided under law is totally barred: CESTAT ST - Prohibition by amendment to rule 3(4) of CCR is effective only from 01.07.2012, so, for prior period assessee was well within his rights to pay service tax on reverse charge basis by utilising CENVAT credit: CESTAT Cus - Vessel engaged in carriage of goods between ports to high seas qualifies as foreign-going vessel & is eligible for exemption u/s 2(21) of Customs Act: CESTAT