CENEX UPDATE - 18.05.2020

CX - CENVAT credit can be allowed even where availed on basis of invoice issued by service provider, bearing hand written serial number: CESTAT

ST - Same activity cannot be taxed twice as classification of services itself provides, by Section 66F of FA 1994, for situation in which more than one competing entry cannot be allowed to sustain: CESTAT

Cus - SCN is dated 07.03.2000 - Hearing fixed after 17 years - Revival of proceedings after such a long gap without disclosing any reason for delay would be unlawful and arbitrary and would vitiate entire proceedings: HC