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R&D Cess Exemption Cannot Be Denied After Proper Payment & Documentation
Case Law Details
- Case Name
- Panasonic AVC Networks India Co. Ltd. Vs Commissioner of Central Excise & CGST (CESTAT Allahabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Allahabad
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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 challeng...
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