CENEX UPDATE - 24.05.2020

CX - utilising 37B challan for payment of VAT in subsequent period is equivalent to having paid such tax in cash - hence value of such challans is not includable in assessable value u/s 4 of CEA 1944: CESTAT

ST - Business Support Service - it is not necessary that only those support services which are identical or similar to the services under the inclusion clause will fall under such heading: CESTAT

NDPS - Prosecution has to establish that there was meeting of minds to sustain an allegation of conspiracy: HC

Cus - As none of the contingencies viz. denial of natural justice, proceedings without jurisdiction or vires are challenged, exist, petitioner should avail alternate appellate remedy: HC