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TMI Blog2019 (3) TMI 1839X X X X Extracts X X X X X X X X Extracts X X X X ..... 1975 - HELD THAT:- From N/N. 45/2005-Cus., dated 16th May, 2005, it is apparent that exemption will not apply only if such goods, when sold in domestic tariff area, are exempted from value added tax attendant on a specific notification providing for nil rate of duty - In the present instance, the goods themselves are not exempt from value added tax though the internal transfer defers the tax fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (T) and Ajay Sharma, Member (J) Ms. P.V. Sekhar, Additional Commissioner (AR), for the Appellant. Shri M.H. Patil, Advocate, for the Respondent. ORDER [Order per : C.J. Mathew, Member (T)]. - This appeal of Revenue lies against order-in-appeal No. PIII/VM/63/2011, dated 21st March, 2011 of Commissioner of Central Excise (Appeals), Pune-III assailing it for granting relief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent to the domestic tariff area was not liable to tax under law. 3. We have heard Learned Counsel for the respondent who drew attention to the decision of the Tribunal in Micro Links v. Commissioner of Central Excise Service Tax, Daman [2014 (303) E.L.T. 99 (Tri.-Ahmd.)]. 4. It would appear that the grievance of Revenue arises from deviation from strict application of Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tual transaction of sale occurs. The exclusion from value added tax is, thus, fleetingly temporary and the exemption test cannot be applied except when that transaction takes place. That which cannot be subjected to the test cannot fail the test. 6. There is no doubt that the goods themselves are liable to value added tax. Postponement of that liability or even evasion of that liability does no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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