Log in Register

Login to your account

Username *
Password *
Remember Me

Create an account

Fields marked with an asterisk (*) are required.
Name *
Username *
Password *
Verify password *
Email *
Verify email *
Captcha *
View more blog entries

Consult Construction

Consult Us For Construction

Sub-contractors supplying to Power Projects under ICB process eligible for duty exemption

Posted by on in Uncategorized
  • Font size: Larger Smaller
  • Hits: 2619
  • Subscribe to this entry
  • Print
  • Report this post
CESTAT allows excise duty exemption under Notification No. 6/2006-CE on supply of goods to contractors undertaking setting-up of Ultra Mega Power Projects under International Competitive Bidding (ICB) process; Rejects Revenue contention that exemption benefit unavailable since assessee a sub-contractor, not party to ICB process, and goods supplied not entitled to customs duty exemption under Notification No. 21/2002-Cus; Notification No. 6/2006 nowhere stipulates that sub-contractors must participate in bidding process, mere mention of their name in awarded contract and certification from Chief Electrical Engineer and undertaking of Chief Executive Officer of project sufficient to avail benefit; Moreover, goods supplied by assessee exempt from customs duty in terms of Sl. No. 400 of Notification No. 21/2002-Cus as well as certification from Joint Secretary, Ministry of Power, as stipulated thereunder; However, since relevant Certificates not produced before Adjudicating Authority, Tribunal remands matter for de novo consideration : Mumbai Tribunal
Rate this blog entry:
Trackback URL for this blog entry.


  • No comments made yet. Be the first to submit a comment

Leave your comment

Guest Saturday, 22 September 2018

Like us on facebook

Twitter Feed

ConsultC Webcast on RERA and GST affecting Real Estate. My session on GST starts after 110 min https://t.co/JZH4AfK9HC https://t.co/JZH4AfK9HC
ConsultC Request friends to support the cause and attend the event. Link to Donate - https://t.co/aobXWS4dYS Link to get do… https://t.co/Rou4qE2KRv


304, Super Plaza, Sandesh Press Road, Vastrapur, Ahmedabad
+91 - 079 - 40032950
This email address is being protected from spambots. You need JavaScript enabled to view it.

markerFind on Google Maps

Who we are

We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.