2018 (1) TMI 1092

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....tion under Notification No.18/2009-ST dated 7.7.2009 is the subject matter of present dispute. The authorities below have denied the exemption to the appellant on the ground that the conditions appended to the said notification have not been complied with by the appellant. 2. The ld. Advocate appearing for the appellant submits that the appellant had exported the goods by utilising the taxable se....

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....ts that the appellant had not produced the relevant documents to show that it is entitled for the benefit of the notification dated 7.7.2009. In this context, he has referred to the adjudication order in paragraph 18, where the ld. Dy. Commissioner of Service Tax has recorded her finding that the documents were not produced by the appellant regarding export of the goods and utilisation of the serv....

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....he substantive part of the notification has been duly complied with and for non compliance of the procedural condition, such substantive compliance cannot be diluted and the benefit should be available. Thus, in view of the decisions of the Tribunal, the appellant should be eligible for the benefit of exemption, if the goods were actually exported by utilizing the taxable services. However, I find....

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.... agreement and evidence regarding non availment of services on the export of canalised item, project export, or export financed under lines of credit extended by Government of India or EXIM Bank, or export made by Indian partner in a company with equity participation in an overseas joint venture or wholly owned subsidiary has also not been submitted by the Noticee as required under condition (4)(i....