CENEX UPDATE - 06.05.2020

CX - CENVAT - It is for Department to prove the allegations raised in the SCN - no evidence adduced that assessee had written off the full value of capital goods: CESTAT ST - CENVAT - Input service credit cannot be denied solely on rationale that assessee exported all of it's output services & so did not pay service tax: CESTAT Cus - Redemption fine @ 10% & penalty @ 5% of the value of imported goods are appropriate in case of import violating Exim Policy provisions: CESTAT