CENEX UPDATE - 09.06.2020

CX - It is settled law that scrap & waste are intermediate goods not liable to duty - hence, value thereof cannot be made taxable in hands of job worker: CESTAT

ST - GTA service - no declaration is necessary for availing benefit of exemption Notfn No 13/2008-ST, as GTA service stands excluded from definition of output service w.e.f. 01.07.2012 & CENVAT credit cannot be availed by recipient of such service: CESTAT

Cus - Complete disruption of service at Air Cargo Complex due to arrest of Customs officers - delay in processing transshipment application should not be at cost of petitioner: HC