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2021 (9) TMI 1483 - HC - Service TaxShifting of burden by CESTAT - petitioners has urged that the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) could not have shifted his burden, for which he has relied on some of the authorities, one of which is of MG SHAHANI CO. (DELHI) LTD. VERSUS COLLECTOR OF C. EXCISE, NEW DELHI 1994 (8) TMI 34 - SUPREME COURT and other decisions. HELD THAT - Issue urgent NOTICE, returnable on 20.10.2021.
The Gujarat High Court, in a case represented by Mr. Paresh Dave, issued an urgent notice returnable on 20.10.2021 after hearing arguments that the Customs Excise and Service Tax Appellate Tribunal wrongly shifted the burden of proof. The case referenced the authority of M.G.SAHANI & CO. (Del) Ltd. vs. Collector of Central Excise, New Delhi.
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