The Principal Bench of CESTAT at New Delhi in the case of M/s Spring Dells v Commissioner of Central Goods & Service Tax held that area based exemption under central excise available where the new unit successor to the previous unit and to adjacent units. Appellant, a partnership firm with their factory at Roorkee developed […]
The post Area Based Exemption available to New Unit Successor to Previous Unit and Adjacent Units: CESTAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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