https://www.taxtmi.com/caselaws?id=752317 The CESTAT Allahabad allowed the appellant hospital's appeal regarding deduction of medicine costs for health services under N/N. 12/2003-ST. The Commissioner (Appeals) had denied the exemption benefit, relying on a larger bench decision requiring separate invoices for consumed goods. However, the HC Madhya Pradesh had set aside that precedent, ruling that exemption cannot be denied merely because medicine values weren't separately invoiced or sold independently. The tribunal held that since medicines were admittedly consumed in providing health services, the hospital was entitled to the deduction benefit. The original order was restored. en-us Thu, 02 May 2024 00:00:00 +0530 Tue, 07 May 2024 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752317 The CESTAT Allahabad allowed the appellant hospital's appeal regarding deduction of medicine costs for health services under N/N. 12/2003-ST. The Commissioner (Appeals) had denied the exemption benefit, relying on a larger bench decision requiring separate invoices for consumed goods. However, the HC Madhya Pradesh had set aside that precedent, ruling that exemption cannot be denied merely because medicine values weren't separately invoiced or sold independently. The tribunal held that since medicines were admittedly consumed in providing health services, the hospital was entitled to the deduction benefit. The original order was restored. Case-Laws Service Tax Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752317