https://www.taxtmi.com/caselaws?id=446500 CESTAT New Delhi allowed the appeal regarding denial of exemption benefits under Notifications 39/2009-ST and 43/2009-ST for business auxiliary services related to alcoholic liquor manufacture during September 2009 to June 2012. The appellant filed an affidavit undertaking not to claim Cenvat Credit, addressing the adjudicating authority's concerns. CESTAT found this undertaking satisfied the notification conditions and directed the adjudicating authority to reconsider and allow the exemption benefit, noting other conditions were already fulfilled. en-us Tue, 05 Dec 2023 00:00:00 +0530 Wed, 06 Dec 2023 08:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446500 CESTAT New Delhi allowed the appeal regarding denial of exemption benefits under Notifications 39/2009-ST and 43/2009-ST for business auxiliary services related to alcoholic liquor manufacture during September 2009 to June 2012. The appellant filed an affidavit undertaking not to claim Cenvat Credit, addressing the adjudicating authority's concerns. CESTAT found this undertaking satisfied the notification conditions and directed the adjudicating authority to reconsider and allow the exemption benefit, noting other conditions were already fulfilled. Case-Laws Service Tax Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446500