CENEX UPDATE - 3.04.2020

CX - CENVAT credit is admissible on HR/MS Plates, Steel Plates used either as capital goods or as support structure or even for repair and maintenance activities in manufacturing unit: CESTAT ST - CICS - Approach road constructed to facilitate movement of transport vehicles to weighbridge installed by appellant - cost of such construction rightly excluded from gross value: CESTAT ST - Once penalty u/s 78 is dropped, it means Original Authority did not find that there was an intention to evade payment of service tax - essential condition for invoking extended period since not in existence, demand time barred: CESTAT Cus - Availiablity of goods for confiscation - inherent contradiction and ambiguity in impugned order itself, therefore, matter remanded to adjudicating authority: CESTAT