CENEX UPDATE - 13.06.2020

CX - Demand raised for reveral of CENVAT credit is sustained, where assessee availed credit on common inputs utilised, without maintaining separate accounts for inputs used in dutiable & exempted goods: CESTAT

ST - Service tax can only be charged on the amount received for the services and not on the reimbursable expenses: CESTAT

Cus - Court cannot, while exercising power under Article 226, exercise judicial review in examining the veracity and genuinity of communications rejecting renewal of licence as the same are appealable under CBLR & s.129 of the Act: HC