CENEX UPDATE – 29.10.2020

CX - MODVAT credit cannot be denied by Department where the relevant inputs have been utilised in manufacture & where the Department accepts payment of duty on such input goods: CESTAT

ST - Transportation of Goods through Pipelines/Conduit Services - Assessee a PSU, transported Oil in capacity of seller & not service provider - such activity is not taxable in absence of service provider-service recipient relationship: CESTAT

Cus - Non-implementation of appellate order strikes at the very root of administrative discipline - result will be undue harassment to assessees and chaos in administration of tax laws: HC