CENEX UPDATE – 08.06.2020

CX - CENVAT - Compensation paid to supplier of steam for shortfall in offtake - ST paid on debit note is Input service since expense is directly in relation to manufacture of final product: CESTAT

ST - Assessee received contract from Govt for setting up computerized facilities in RTO - assessee simply assisted a statutory body in discharging statutory functions & so cannot be said to have rendered BAS to the RTO: CESTAT

Cus - Section 110A does not except its application in the case of 'prohibited' goods: HC