2025 (7) TMI 633

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.... Kumar, Superintendent, Authorised Representative for the Respondent ORDER PER : P.A. AUGUSTIAN The issue in the present appeal is regarding extending the benefit of exemption Notification No.18/2009-ST dated 07.07.2009. Appellant is a 100% EOU and engaged in manufacture and clearance of Iron Ore Lumps and Iron Ore Fines. Appellant had availed exemption from payment of service tax under GTA Ser....

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....No.18/2009-ST dated 07.07.2009 and submits that the omission as noticed by the Revenue is only a procedural lapse and substantial benefit cannot be denied to the appellant. Appellant is a 100% Export Oriented Unit (EOU) and the entire details as stated in Form EXP-1 and EXP-2 are available with the department including the details of export and the details of inward remittance. Learned counsel fur....

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....e. Thus, non-filing of EXP-1 is only a procedural lapse. The learned counsel further submits that as regarding filling of EXP-2 return, though there is a delay, they have submitted the return for the relevant period and no prejudicial consequence will cause to revenue due to such delay. Learned counsel also relied on the judgment of the Hon'ble Supreme Court in the matter of Mangalore Chemicals an....

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....rating the findings in the impugned order and submitted that since the appellant failed to comply with the condition of the said Notification, appellant is not eligible for claiming the benefit of the exemption Notification. 4. Heard both sides. The only ground for denying the benefit of the Notification No.18/2009-ST dated 07.07.2009 is due to failure of the appellant to file returns and there i....