Non-taking of inputs, capital goods, credits, or benefit of notification number suffices for service tax exemption: CESTAT [Read Order]

CESTAT - capital goods - notification number - service tax exemption - TAXSCAN

The Delhi Bench of the Customs, Excise and Service tax Appellate Tribunal (CESTAT) observed that Non-taking of inputs, capital goods, credits, or benefit of notification number suffices for service tax exemption. The issue to be decided was whether the denial of the benefit of the exemption notification to the appellant was considered unjustified. The appellant…

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