CENEX UPDATE – 13.10.2020

CX - Notfn. 33/99-CE - Refund - Limitation - Non-following of procedural requirement cannot deny the substantive benefit, otherwise available to the assessee: CESTAT

ST - Club & Association service - CENVAT credit is allowed where such service is used to obtain conference halls & cabins at short notice, for conducting business meetings & where such input service has direct nexus with assessee's output service: CESTAT

Cus - CBLR - It is established principle of law that mere facilitation without knowledge of consequences, would not amount to abetting an offence: CESTAT