TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Supreme Court affirms exemption for CDMA-WLL telephones as cellular phones under specific notifications</h1> <h3>Commissioner of C&CE, Panaji, Goa Versus M/s Teracom Pvt. Ltd. Etc.</h3> Commissioner of C&CE, Panaji, Goa Versus M/s Teracom Pvt. Ltd. Etc. - 2021 (378) E.L.T. 81 (SC) Issues:Appeal arising from Customs, Excise & Service Tax Appellate Tribunal's judgment allowing exemption for CDMA-WLL telephones under specific notifications. Interpretation of whether CDMA-WLL telephones are classified as cellular phones for exemption eligibility.Analysis:The Supreme Court heard appeals stemming from the Customs, Excise & Service Tax Appellate Tribunal's decision favoring the respondents. The Tribunal allowed the appeals, determining that CDMA-WLL telephones by M/s Teracom Private Limited qualify as Cellular Phones for exemption under specific notifications. This decision overturned earlier orders denying exemption benefits to the respondents.The respondents argued that the issue mirrored a previous case involving Tata Teleservices Ltd., where a similar exemption was granted to telephone LSP 340 under a specific notification. They contended that CDMA-WLL telephones should also be considered cellular phones, aligning with the exemption criteria specified in several notifications. The respondents emphasized that the Tribunal's ruling was consistent with the principles established in the Tata Teleservices Ltd. case.The Additional Solicitor General did not challenge the respondents' arguments, acknowledging the precedent set by the Tata Teleservices Ltd. case. Consequently, the Supreme Court found no fault in the Tribunal's decision to grant exemption to the respondents based on the classification of CDMA-WLL telephones as cellular phones under relevant notifications.Based on the precedent and the arguments presented, the Supreme Court dismissed all appeals, affirming the Tribunal's decision to grant exemption to the respondents. The Court concluded that the respondents were entitled to exemption benefits as per the specified notifications. No costs were awarded in light of the circumstances.
TaxTMI 
TaxTMI 
