https://www.taxtmi.com/caselaws?id=449345 CESTAT Ahmedabad ruled that special additional duty (SAD) cannot be levied on DTA clearance from 100% EOU when goods are cleared as stock transfer to their own unit. The department argued that since no VAT/Sales Tax was paid on the transfer, the appellant was exempted from VAT/Sales Tax, violating Notification 23/2003-CE conditions. The Tribunal held that stock transfers between EOU and their other units do not constitute sales, and the supplier is not treated as exempted from VAT/Service Tax payment. Therefore, no violation of notification conditions occurred. The demand for SAD was unsustainable, the impugned order was set aside, and appeals were allowed. en-us Thu, 08 Feb 2024 00:00:00 +0530 Fri, 09 Feb 2024 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449345 CESTAT Ahmedabad ruled that special additional duty (SAD) cannot be levied on DTA clearance from 100% EOU when goods are cleared as stock transfer to their own unit. The department argued that since no VAT/Sales Tax was paid on the transfer, the appellant was exempted from VAT/Sales Tax, violating Notification 23/2003-CE conditions. The Tribunal held that stock transfers between EOU and their other units do not constitute sales, and the supplier is not treated as exempted from VAT/Service Tax payment. Therefore, no violation of notification conditions occurred. The demand for SAD was unsustainable, the impugned order was set aside, and appeals were allowed. Case-Laws Central Excise Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449345