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![Benefit of Exemption Notification can’t be denied on grounds of Whims and Fancies without Documents: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/CESTAT-penalty-Custom-Broker-export-goods-Taxscan.jpg "Benefit of Exemption Notification can’t be denied on grounds of Whims and Fancies without Documents: CESTAT [Read Order]")
Benefit of Exemption Notification can’t be denied on grounds of Whims and Fancies without Documents: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the benefit of an exemption notification cannot...
![Tripura HC allows benefit of exemption notification as Basic Duty of Excise was exempt on Final Product but other Duties were applicable [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Tripura-High-court-exemption-notification-basic-duty-of-excise-Taxscan.jpg "Tripura HC allows benefit of exemption notification as Basic Duty of Excise was exempt on Final Product but other Duties were applicable [Read Order]")
![GST applicable on providing Labour to Municipal Corporation: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/GST-labour-municipal-corporation-AAR-Taxscan.jpg "GST applicable on providing Labour to Municipal Corporation: AAR [Read Order]")
![AAR dismisses Application filed by Service Recipient on Exemption Notification on ground of Maintainability Issue [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/Liquidated-Damages-AAAR-Taxscan.jpg "AAR dismisses Application filed by Service Recipient on Exemption Notification on ground of Maintainability Issue [Read Order]")
![GST Exemption available to Services by NHPC to MEA: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/GST-Exemption-Taxscann.jpg "GST Exemption available to Services by NHPC to MEA: AAR [Read Order]")
When there is Ambiguity in Exemption Notification, it should be Interpreted in Favour of Revenue: SC [Read Judgment]
A five-judge bench of the Supreme Court today declared that when there is an ambiguity in an exemption notification, the view favouring the Revenue should be adopted. The bench comprising Justices...
![When there is Ambiguity in Exemption Notification, it should be Interpreted in Favour of Revenue: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Supreme-Court-of-India-Taxscan.jpg "When there is Ambiguity in Exemption Notification, it should be Interpreted in Favour of Revenue: SC [Read Judgment]")
Issue of Exemption Notification u/s 11C is purely a Policy Matter of the Govt, No Scope for Judicial Review: SC [Read Judgment]
In a significant ruling, the Supreme Court held that the power vested under the Central Government under section 11C of the Excise Act is purely a policy matter and no judicial review is required in...