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2017 (1) TMI 492 - CESTAT NEW DELHISSI exemption - value of clearances exceeding ₹ 300 lakhs - Held that: - the respondent is supplying foods items along with beverages, juices, alcohol and other items which are not prepared by the respondent. Most of the items are bought out items. The sale figures of these items have been shown in the balance sheet is of all the items; i.e. bought out and prepared in the kitchen and this figures have been taken by the Revenue to deny the benefit of exemption notification which is not correct. Moreover, the Revenue has not taken any pain to determine the value of food prepared and cake and pastries prepared by the respondent in their kitchen. As revenue has failed to quantify the correct figures of food and cake and pastries prepared by the respondent, in that circumstances, the benefit of exemption notification cannot be denied blindly - appeal dismissed - decided against Revenue.
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