CESTAT-Customs Board (CBEC) cannot modify Scope of Exemptions

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Dated: 14.11.2022

 

CESTAT-CBEC cannot modify Scope of Exemptions

 

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that Central Board of Excise and Customs (CBEC) has no power to modify scope of exemption notification issued by Central Government.

In the matter of M/s Lakshya Education Solutions Pvt. Ltd the bench held that “We find that the impugned order passed denying the benefit of exemption notification relying upon the CBEC Circular dated 20.06.2003 cannot be sustained as the CBEC has no power to modify the scope of the exemption notification No. 12/2003-ST dated 20.06.2003 issued by the Central Government.

Source: CESTAT, New Delhi

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