CENEX UPDATE – 14.10.2020

Education Cess, SHE Cess and KKC were not subsumed in new GST laws, therefore, question of transitioning them into GST regime cannot arise: Division Bench HC

ST - Insurance service provided by Deposit Insurance and Credit Guarantee Corporation to banks is an 'input service', CENVAT credit admissible: CESTAT

Cus - Penalty imposed on employee of CHA for alleged abetment of mis-declaration of imported goods, is unsustainable where such person was acting on orders & no collusion or abetment is established: CESTAT