2013 (2) TMI 793 - HC - Central Excise

High Court upholds Tribunal decision on exemption certificate requirement for tax claims.

The High Court affirmed the Tax Appellate Tribunal's decision, emphasizing the necessity of producing the required certificate from the United Nations or ... - Issues involved: Interpretation of notification regarding exemption for goods supplied to United Nations or International Organisation.Summary:The appellant-assessee challenged the order of the Tax Appellate Tribunal regarding the interpretation of notifications providing exemption for goods supplied to United Nations or International Organisation. The appellant failed to produce the required certificate from the United Nations or an International Organisation as mandated by the notifications. The assessing authority disallowed the exemption claimed by the appellant for non-production of the certificate. However, the Commissioner (Appeals) held that the appellant is entitled to exemption as no evidence was presented by the revenue to rebut the claim. On further appeal, the Tax Appellate Tribunal emphasized the condition precedent for the assessee to produce the certificate before the jurisdictional Assistant Commissioner, as it serves as documentary evidence supporting the exemption claim. The Tribunal concluded that the requirement of the certificate was essential for seeking exemption under the notifications. The appellant argued that even a photocopy of the certificate should suffice as evidence for claiming exemption. The High Court upheld the Tribunal's decision, stating that the notifications must be read as a whole, and the requirement of the certificate for exemption is clear. The appeal was dismissed as it lacked merit.In conclusion, the High Court affirmed the decision of the Tax Appellate Tribunal, emphasizing the importance of complying with the certificate requirement for seeking exemption under the relevant notifications.