2016 (3) TMI 100

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..... DR, for Revenue. 2. The appellant is the assessee. The appellant is a manufacturer which exports goods manufactured by it. During the period October, 2010 to March, 2011 appellant exported goods and availed the benefit of exemption Notification No. 18/2009-ST dated 07.07.2009 on service tax remittances of Rs. 2,23,912/- incurred on receipt of Goods Transport Agency services utilised for transportation of exported goods from appellant s factory to the port of export. Since the appellant was perceived to have not fulfilled the conditions specified in the said Notification for availment of exemption benefits, a show cause notice dated 16.04.2012 was issued intimating reasons for disentitlement of the benefit of exemption, proposing disall....

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....hree grounds on which the primary authority rejected appellant s claim. Suffice it to notice that on the issue of time bar and delay in submitting the claim for the benefits of exemption, the impugned order observed: "5.7 Coming to the last issue regarding the claim is time barred on account of delay in submission. I find that the Appellant is required to submit the relevant EXP-2 return within fifteen days of the completion of the six month, which is mandatory requirement as provided under Para (C) of the Notification for availing the exemption benefit. However, the Appellant is pleading that when there was no dispute on the issue that the said taxable service is utilised for the purpose of export then the benefit cannot be denied....