United Breweries Limited Vs Joint Commissioner of GST and Central Excise (Appeals II)
Date: January 23, 2025
Subject Matter
Supply of holographic stickers (excise labels) by State Excise Department is not a taxable supply
Summary
The petitioner, engaged in the manufacturing and distribution of beer, challenges the Impugned Order-in-Appeal that upheld the rejection of their refund claims regarding GST paid on holographic stickers (excise labels) purchased from the Prohibition…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner is before this Court against the Impugned Order-in-Appeal No.03/2021 dated 21.01.2020 passed by the 1 st respondent Joint Commissioner of GST & CE (Appeals II). 2. By the said Impugned Order-in-Appeal dated 21.01.2021, the 1st respondent has rejected the Ap-peal No.114/2020/GSTA-II/ADC/CO filed by the petitioner against Order-…