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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Undoubtedly, interpretation of exemption notifications cannot be ...


Tax Exemption Decisions Require Authority Recognition; Unqualified Taxing Bodies Should Not Question Certified Project Nature.

March 22, 2017

Case Laws     Central Excise     AT

Undoubtedly, interpretation of exemption notifications cannot be left to the hands of authorities that are not created by or acknowledged in the relevant taxing statutes. However, the nature of the project to which the exemption is extended, if certified by the authority specified in the notification, cannot also be questioned by taxing authorities that are not conversant with such projects - AT

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