R&D Cess Exemption Cannot Be Denied After Proper Payment & Documentation

Panasonic AVC Networks India Co. Ltd. Vs Commissioner of Central Excise & CGST (CESTAT Allahabad) CESTAT Sets Aside Service Tax Demand Because R&D Cess Exemption Was Properly Supported by Documents;  Extended Limitation Not Invokable Because Department Was Already Aware of R&D Cess Claims;  CESTAT Allows R&D Cess Exemption Because Service Tax Figures in Returns Were Only Provisional;  Service Tax Demand Quashed Because No Evasion or Suppression Was Established. In , the appeals were filed before the Customs, Excise and Service Tax Appellate Tribunal challenging Order-in-Appe...