https://www.taxtmi.com/caselaws?id=72062 The Court upheld the validity of the exemption notification under the Finance Act, 1994, regarding construction of complexes and availing Cenvat credit. It ruled that the condition excluding those who availed Cenvat credit from the notification's benefits was not discriminatory. The Court emphasized that exemption notifications have conditions set by the legislature and cannot be altered by the Courts. The petitioner's writ petition was dismissed, with the petitioner granted liberty to seek other remedies under statutory provisions. en-us Mon, 11 Dec 2006 00:00:00 +0530 Thu, 02 Aug 2018 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72062 The Court upheld the validity of the exemption notification under the Finance Act, 1994, regarding construction of complexes and availing Cenvat credit. It ruled that the condition excluding those who availed Cenvat credit from the notification's benefits was not discriminatory. The Court emphasized that exemption notifications have conditions set by the legislature and cannot be altered by the Courts. The petitioner's writ petition was dismissed, with the petitioner granted liberty to seek other remedies under statutory provisions. Case-Laws Service Tax Mon, 11 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72062