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Central Excise - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Exemption notification was earlier withdrawn but reintroduced ...

Central Excise

May 20, 2015

Exemption notification was earlier withdrawn but reintroduced after some time - compounded rubber - to be treated as only corrective and clarificatory in nature - benefit of exemption allowed retrospectively for the period 1.3.94 to 27.3.94 - SC

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  1. Exemption from Service Tax - The exemption which was earlier granted in the public interest was withdrawn in the public interest - Whether public interest existed or not...

  2. Denial of exemption claim - Compounded rubber - Notification was rescinded w.e.f. 1.3.94 and reintroduced in the same manner vide another Notification issued on...

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