CENEX UPDATE - 21.05.2020

CX - CENVAT credit cannot be denied on grounds that duty was paid for input service by Head Office, where claimant unit & its HO have common existence, as is evident from centralised registration certificate: CESTAT

ST - CENVAT - Refund - Harmonious construction of Export of Service Rules & CEA 1944 leads to inference that in case of export of service, relevant date is date of realisation of foreign exchange: CESTAT

Cus - Penalty imposed u/s 112(a) for importing batteries not conforming to BIS standard, merits being quashed, if non-procurement of certificates is temporary lapse later made good upon production of such certificate: CESTAT