https://www.taxtmi.com/caselaws?id=262001 The Supreme Court set aside the Customs, Excise and Service Tax Appellate Tribunal's (CESTAT) dismissal of the appellant's appeal for the assessment year 1994-1995 due to lack of evidence for specific expenditures. The Court remitted the case back to CESTAT to consider both the appeals for 1994-1995 and 1995-1996 together, highlighting the inconsistency in treatment of expenses between the two assessment years. The Court emphasized the need for a fair and consistent approach in assessing such expenditures to ensure equitable treatment for taxpayers. en-us Fri, 15 May 2015 00:00:00 +0530 Thu, 20 Aug 2015 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262001 The Supreme Court set aside the Customs, Excise and Service Tax Appellate Tribunal's (CESTAT) dismissal of the appellant's appeal for the assessment year 1994-1995 due to lack of evidence for specific expenditures. The Court remitted the case back to CESTAT to consider both the appeals for 1994-1995 and 1995-1996 together, highlighting the inconsistency in treatment of expenses between the two assessment years. The Court emphasized the need for a fair and consistent approach in assessing such expenditures to ensure equitable treatment for taxpayers. Case-Laws Central Excise Fri, 15 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262001