CENEX UPDATE - 18.03.2020

CX - There is no allegation that Cenvatted inputs were not received in the factory or that they were removed without payment of duty - contention of assessee that the inputs were used as packing material is acceptable: CESTAT

ST - Rejecting claim for Cenvat credit based solely on Range Officer's report is unsustainable, where copy of such report is not provided to assessee: CESTAT

ST - Parliament omitted Chapter V of FA, 1994 by amending same and no part of FA, 1994 was repealed by CGST Act: HC

ST - Rule 5A Audit - Argument that word 'Rules' is not mentioned in s.174(2) of CGST Act and, therefore, STR, 1994 were not saved is completely meritless: HC