CENEX UPDATE - 23.4 2020

CX - CENVAT credit cannot be denied solely due to there being a human error in mentioning certain vehicle numbers, when preparing the documents: CESTAT CX - Clandestine removal - Hard Disk could have been tampered, therefore, cannot be relied upon as evidence inasmuch the said data has been retrieved without ensuring the presence of the appellants: CESTAT ST - Activity of constructing flats intended for personal use of land owner is not taxable under Construction of residential complex service: CESTAT ST - No ingredient of misstatement or suppression of fact - as credit reversed without waiting for the SCN, no penalty imposable: CESTAT Cus - Seized goods - Question of duty demand does not arise when goods are confiscated absolutely: CESTAT