CENEX UPDATE - 14.04.2020

CX - Electrical energy cannot be considered as 'Nil' rated goods or exempted goods, hence rule 6(3) of CCR is inapplicable: CESTAT ST - 40/2012-ST - Mere technical discrepancy in the invoices cannot be the ground for denying substantive benefit of refund available to SEZ unit: CESTAT ST - SOTG service - It is settled law that scope of levy is limited to service component of transaction - addition of goods/material having no bearing on cost of service is exercise in superfluity: CESTAT Cus - gap period - Levy of anti-dumping duty during the interregnum between the expiry of a provisional duty notification and the imposition of a final anti-dumping duty, is not valid: CESTAT