CESTAT allows deduction on account of Octroi and Additional Sales Tax

Fresenius Kabi Oncology Limited  Vs Commissioner of Central Excise (CESTAT Chandigarh) CESTAT has determined that the language and tone of the show cause notice (SCN) clearly intended to deny deductions for Octroi and Additional Sales Tax. The SCNs mentioned “PME” in both cases, but in one SCN, the denial of deductions for Octroi and Additional Sales Tax was mentioned twice after “PME.” In another instance, the SCN mentioned “PME” followed by Octroi charges and Additional Sales Tax in brackets only once, with the term “etc.” used once as well. D...