Benefit of Exemption Notification can’t be denied on grounds of Whims and Fancies without Documents: CESTAT [Read Order]

The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the benefit of an exemption notification cannot be denied on grounds of whims and fancies without the support of documentary evidence. The appellant is a manufacturer of “handmade laundry soap without the aid of power” falling under CSH 3401 […]
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