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2023 (12) TMI 184 - CESTAT NEW DELHIDenial of benefit of exemption for the value of Inputs used - Notification No. 39/2009 ST dated 23.09.2009 and Notification No. 43/2009 ST Dated 02.12.2009 - Business auxiliary Service - manufacture and sale of alcoholic liquor (Beer) for human consumption - period from 1.09.2009 till 30.06.2012 and the show cause notice dated 05.08.2014 - extended period of limitation - HELD THAT:- The appellants have produced an affidavit by way of undertaking in relation to Notification No. 39/2009-ST dated 23.09.2009 read with Notification No. 43/2009-ST dated 02.12.2009. The affidavit was filed at the instance of this bench, so as to comply with condition that was found lacking by the adjudicating authority. The appellants have now categorically stated that, they have not taken any Cenvat Credit nor intend to take the same, as per requirement of the aforesaid notifications - It is found that this affidavit and undertaking should make them eligible for the benefit of notification as other conditions were not found to be unfulfilled by the adjudicating authority. Accordingly, the affidavit is allowed to be taken on record and direct the adjudicating authority to consider the same and allow the benefit of exemption notification as claimed by the appellants. The adjudicating authority shall appropriately consider the benefit of the notification to be allowed to the appellant in the light of affidavit having been filed with undertaking of not availing the credit, which has been stated to be not taken till date by the appellant - appeal allowed.
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