Export service exemption depends on document verification, leading to remand for fresh adjudication on entitlement.

Exemption under Notification No. 18/2009-ST for services used in export depended on production and verification of supporting documents. Because the required records had not been produced before the lower authorities, entitlement could not be finally determined on the existing record. The tribunal therefore set aside the impugned order and remanded the matter to the Original Authority for verification of the documents and fresh decision after giving the appellant an effective opportunity to produce them.

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Issues: Whether the appellant was entitled to exemption under Notification No. 18/2009-ST dated 07/07/2009 on the services used for export and whether the matter required remand for verification of documents.

Analysis: The exemption notification grants relief to exporters for specified services used in export, but the claim is subject to production of relevant documents evidencing use of such services for export. The record indicated that the required documents had not been produced before the lower authorities, while the appellant sought an opportunity to submit them for verification. Since entitlement depended on verification of the supporting records, the dispute could not be finally decided without allowing such verification.

Conclusion: The impugned order was set aside and the matter was remanded to the Original Authority for verification of the documents and for fresh decision after granting the appellant an effective opportunity to produce them.

Final Conclusion: The appellant obtained a remand for fresh adjudication on the exemption claim, with the issue of entitlement left to be determined after document verification.

Ratio Decidendi: Where exemption is conditioned on production and verification of supporting documents, the proper course is remand for de novo adjudication when such verification has not been effectively undertaken.

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