Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17)...
Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits a...
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CESTAT allowed the appeals of the anonymized appellants and dismissed the Revenue's appeal. The Tribunal found that Condition No. 47A of Notification No. 06/2002-C.E., as amended by N/N. 47/2002, was complied with by production of a district magistrate's certificate evidencing intended use of the pipes in a sanctioned water supply scheme; accordingly the assessee was entitled to exemption. A demand under Section 11D was held unsustainable because the goods were exempted and invoices did not separately reflect duty; prior Tribunal precedent applicable to the facts was followed. Consequentially, demands and penalties against the appellant-entity and its senior officer were set aside.
CESTAT allowed the appeals of the anonymized appellants and dismissed the Revenue's appeal. The Tribunal found that Condition No. 47A of Notification No. 06/2002-C.E., as amended by N/N. 47/2002, was complied with by production of a district magistrate's certificate evidencing intended use of the pipes in a sanctioned water supply scheme; accordingly the assessee was entitled to exemption. A demand under Section 11D was held unsustainable because the goods were exempted and invoices did not separately reflect duty; prior Tribunal precedent applicable to the facts was followed. Consequentially, demands and penalties against the appellant-entity and its senior officer were set aside.
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