CENEX UPDATE – 27.10.2020

ST - It is trite law that one-to-one co-relation between each input service used & output service need not be established - Such nexus need not be looked into when computing refund claimed by assessee upon export of output service: CESTAT

Cus - 228-day delay in filing appeal is condoned where assessee's employee who was handling the matter, indulged in theft & left the assessee's employment without informing anybody, leading to disruption of normal functioning of the office - Cost of Rs 1 lakh imposed on assessee: CESTAT