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Case Law Details

Case Name : Universal Medicap Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 13323 of 2013-DB
Date of Judgement/Order : 19/06/2023
Related Assessment Year :
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Universal Medicap Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

CESTAT held that the packed goods, delivered for sterilization, were indeed semi-finished goods. As such, the company was within its right to avail the exemption under Notification No. 8/2005-S.T., dated 1-3-2005

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