https://www.taxtmi.com/caselaws?id=774565 CESTAT Bangalore allowed appeal partially by remand regarding 100% EOU exemption under Notification 18/2009-ST. Appellant failed to produce required export returns but claimed availability of requisite details. Tribunal found no justification for invoking extended limitation period or imposing penalty due to lack of evidence of suppression. Matter remanded with direction to adjudicating authority to provide appellant six weeks opportunity to comply with notification conditions and extend exemption benefit if documents satisfy requirements. en-us Mon, 23 Jun 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774565 CESTAT Bangalore allowed appeal partially by remand regarding 100% EOU exemption under Notification 18/2009-ST. Appellant failed to produce required export returns but claimed availability of requisite details. Tribunal found no justification for invoking extended limitation period or imposing penalty due to lack of evidence of suppression. Matter remanded with direction to adjudicating authority to provide appellant six weeks opportunity to comply with notification conditions and extend exemption benefit if documents satisfy requirements. Case-Laws Service Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774565