2023 (9) TMI 80

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....der TSH 64 of the Schedule to the Central Excise Tariff Act, 1985 and is utilizing the services under 'goods transport agency service' and commission agents located outside India under 'business auxiliary service' in relation to export of goods. 1.2 It appears that the appellant had filed Form EXP-1 dated 20.11.2009 to avail exemption from payment of Service Tax relating to two specified services, under Notification No. 18/2009-S.T. dated 07.07.2009. The appellant filed Form EXP-2 dated 31.12.2010, based on which they claimed exemption from payment of Service Tax. 2. The Revenue appears to have noticed that the appellant had claimed exemption from payment of Service Tax in respect of 52 shipping bills, out of which 51 shipping bills r....

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.... produce the documents namely, (i) shipping bills, (ii) agreement/contract with the agent and (iii) original documents showing the actual payment of commission to the agent. 6.2 Further the first appellate authority has also observed regarding delayed filing of the EXP-2 return; that in terms of proviso (c) to the Notification (supra), the same should be filed every six months of the financial year, within fifteen days of the completion of the said six months. In this regard he has relied on the following decisions: - * Government of India v. Indian Tobacco Association [2005 (187) E.L.T. 162 (S.C.)] * Commissioner of C.Ex., Shillong v. Sanganariya Woollen Mills (P) Ltd. [2001 (138) E.L.T. 381 (Tri. - Kol.)] 7.1 Ld. A....

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.... relied on the following orders: - i. HEG Ltd. v. Commissioner of Cus., C.Ex. & S.T., Bhopal [2019 (29) G.S.T.L. 730 (Tri. - Del.)] ii. Praj Industries Ltd. v. Commissioner of Central Excise, Pune-III [2017 (3) G.S.T.L. 341 (Tri. - Mum.)] iii. Radiant Textiles Ltd. v. Commissioner of C.Ex., Chandigarh-II [2017 (47) S.T.R. 195 (Tri. - Chan.)] 8. Per contra, the Ld. Departmental Representative supported the findings of the lower authorities. 9. The only point of dispute is whether the claim of exemption made by the appellant is correct in all respects and in compliance with the Notification No. 18/2009-S.T. (supra). 10. When the benefit of an exemption Notification is sought to be availed, the Hon'ble Supre....

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....laim for exemption in terms of Notification No. 18/2009-S.T. dated 07.07.2009. 12. Neither from the pleadings before the lower authorities nor before us, either in the statement of facts or in the grounds of appeal, do we see any effort being made by the appellant to dislodge the above factual findings of the original authority. Though they have contended inter alia that the details of exemption paid could not be furnished within the time-limit prescribed for filing EXP-2 return, the issue was only procedural factor and no exporter can fulfil the above condition, the exemption was claimed on Service Tax payable on commission paid to foreign commission agents, etc., the fact however remains that the production of shipping bills showing co....