https://www.taxtmi.com/caselaws?id=774086 The HC quashed orders wholesale rejecting a cigarette manufacturer's applications under the SVLDR Scheme without hearing. While tobacco products are statutorily excluded from scheme benefits under Section 125(1)(h) of Finance (No. 2) Act, 2019 and Fourth Schedule of Central Excise Tariff Act, 1985, the petitioner's claims for input service credits and other non-tobacco goods required examination on merits. The court held that wholesale rejection without opportunity of hearing violated natural justice principles. The matter was remanded to authorities for fresh consideration with proper hearing, while reserving all contentions on merits and limitation for first instance decision. en-us Mon, 30 Jun 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774086 The HC quashed orders wholesale rejecting a cigarette manufacturer's applications under the SVLDR Scheme without hearing. While tobacco products are statutorily excluded from scheme benefits under Section 125(1)(h) of Finance (No. 2) Act, 2019 and Fourth Schedule of Central Excise Tariff Act, 1985, the petitioner's claims for input service credits and other non-tobacco goods required examination on merits. The court held that wholesale rejection without opportunity of hearing violated natural justice principles. The matter was remanded to authorities for fresh consideration with proper hearing, while reserving all contentions on merits and limitation for first instance decision. Case-Laws Service Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774086