Post Facto Certificate Production for Exemption under Notification No. 108/95-CE

Gannon Dunkerly & Co Ltd Vs Commissioner of CGST & CX (CESTAT Kolkata)

Introduction: In a recent legal development, the Customs, Excise, Service Tax Appellate Tribunal (CESTAT) held that the post facto production of certificates by an assessee entitles them to claim an exemption under the Exemption Notification No.108/95-CE dated 28.08.1995. The judgment was given in the case of ‘Gannon Dunkerly & Co Ltd Vs Commissioner of CGST & CX’, and it clears the air on the issue of timing o

Please become a Premium member. If you are already a Premium member, login here to access the full content.