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Exemption Of Central Excise Duty Can’t be denied for Mere Technical Mistake

A division bench of Rajasthan High Court in the case of Commissioner of Central Goods and Service Tax Central Excise vs. Bhoorathanam Construction Co. (P) Ltd. held that mere technical mistake on the part of the assessee cannot be a ground for denying the exemption.

The assessee-respondent had taken up a project for supplying water pipes for a particular project. They had availed exemption of central excise duty via exemption Notification in respect of supplies of pipes to the Public Health Engineering Department (PHED) Government of Rajasthan.

As per the Notification exemption can be availed only upon fulfilling certain conditions. The Revenue decided that the assessee-respondent had failed to satisfy the conditions. The Commissioner of Income Tax (Appeals) (CITA(A) also affirmed the findings of the lower authority.

Article referred: http://www.taxscan.in/exemption-denied-mere-technical-mistake-rajasthan-hc/21565/?utm_source=feedburner&utm_medium=email&utm_campaign=Feed%3A+Taxscan+%28Top+Stories+%E2%80%93+Taxscan+%7C+Simplifying+Tax+Laws%29

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