Case Law Details
M/s. Commissioner of Central Goods & Service Tax Vs M/s Glaxo Smithkline Consumer Healthcare Ltd. Co.(CESTAT Allahabad)
CESTAT Allahabad has held that exemption to GTA services for transportation of foodstuff will apply to biscuits as well. The Tribunal observed that the size and time of eating biscuits may change but nevertheless biscuit is a food item. Observing that the eatable biscuits would fall under the category of foodstuff, the Tribunal rejected the Revenue department’s contention that biscuits cannot be foodstuff since foodstuff is only relatable to those items which are to be further processed.
FULL TEXT OF THE CESTAT JUDGEMENT
Being aggrieved with the order passed by Commissioner (Appeals) revenue has preferred the present appeal. We have Heard the learned Authorised Representative Shri Shiv Pratap Singh, for the revenue. Nobody appeared on behalf of the respondent-assessee.
2. On going through the impugned order, we find that a short issue required to be decided is as to whether the GTA services used for transportation of foodstuff, which are exempted in terms of the mega notification, would apply vis-à-vis the transportation of the edible biscuits. For better appreciation of the dispute and reasoning adopted in the order passed by the Commissioner (Appeals), we reproduced para-6.1 of the impugned order:-
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