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of <h1>Court Overturns Rejection of Tax Exemption Claim; Orders Reassessment with Additional Documentation Allowed.</h1> <h3>Sutlej Textile & Industries Ltd Versus C.C.E. & S.T. -Vapi</h3> Sutlej Textile & Industries Ltd Versus C.C.E. & S.T. -Vapi - TMI Issues involved: Determination of entitlement for exemption under Notification No. 18/2009-ST for service tax on goods transport agency service and overseas commission agent service.Summary:The appellant claimed exemption under Notification No. 18/2009-ST for service tax on goods transport agency service and overseas commission agent service. The Learned Commissioner (Appeals) rejected the appeal citing lack of submitted documents, while the Adjudicating Authority rejected the claim on different grounds. The appellant contended that all necessary documents were indeed submitted, including consignment notes, export contract copies, and other relevant paperwork establishing the correlation between export of goods and input services. The appellant argued for entitlement to the exemption based on the submitted documents and legal precedents. The Learned Commissioner (Appeals) was directed to reconsider the matter in light of the existing documents, with the appellant having the opportunity to submit any additional required documentation. The impugned order was set aside, and the appeal was allowed for a fresh order to be passed by the Commissioner (Appeals) after reevaluation.This judgment highlights the importance of submitting relevant documents to support claims for exemption under specific notifications, and the need for thorough consideration of evidence before making a decision on tax liability.
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