CENEX UPDATE - 6.3.2020

CX - General practice when allowing discounts is to adjust payments by way of debit or credit notes - as these instruments reflect amount paid, bank transactions or other payment receipts need not be examined: CESTAT CX - Rule 6 of CCR - Appellant cannot be asked to reverse more than the actual CENVAT credit availed: CESTAT ST - Division of amount payable in ratio 40:60 appears to be only for convenience of parties involved - it cannot be concluded that services rendered by appellants are under two different heads: CESTAT ST - Contracts undertaken are composite contracts involving excavation and transportation of iron ore - For the sake of interpretation and applicability of Service Tax, the contract cannot be vivisected - activity is Mining service: CESTAT ST - If confirmation of service tax is under a category different than the one which was proposed in the SCN, then such order is not sustainable: CESTAT Cus - Exporter is entitled to AIR drawback even if part of processing is carried out in a 100% EOU/unit of EPZ by using duty paid inputs: HC Cus - Appellant voluntarily deposited differential customs duty along with interest before issuance of SCN - benefit of s.28(2) available - penalties set aside: CESTAT Cus - Once the Commissioner (Appeals) has passed an order and the same was accepted by Revenue, credence to the said order must be given unless the same is distinguished on merit: CESTAT