CENEX UPDATE - 27.04.2020

CX - Any EoU bringing dutiable goods to any other place in India is not entitled for exemption unless specifically provided for in the general exemption notification: SC LB CX - Mere pendency of appeal before Apex Court would not justify Revenue ignoring statutory provisions of CEA - Interest payable u/s 11BB: HC ST - Rent-a-cab service - Post 1.4.2011, Cenvat credit can be taken only if services are used to provide taxable service for which credit on motor vehicle is available as capital goods: CESTAT Cus - Furniture [CH 9403] is assessed to duty as 'unit' and not by weight, therefore, loading the invoice price on pro rata basis to the extent of excess weight of the furniture noticed during the physical examination is unsustainable in law