2026 (4) TMI 525

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....) For the Appellant : Shri Harvinder Singh, Advocate For the Respondent : Shri Yashpal Singh, Authorized Representatives ORDER P. ANJANI KUAMR : M/s Acme Forgings, the appellants are registered with Service Tax; being an exporter they have filed exemption contained under notification No. 42/2012-Service Tax, dated 29.06.2012 and filed EXP-4 returns. It appeared to the Revenue that t....

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....), as they have not produced any document/certification. 2. A Show Cause notice dated 10.06.2015 was issued to the appellants and was confirmed by the original authority and the Order-in-Original was upheld by the impugned Order-in-Appeal. 3. Shri Harvinder Singh, learned counsel for the appellants submit that it is on record that the appellant is an exporter and received services against 52....

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....Ltd., 2016 (10) TMI 242-CESTAT Chandigarh * M/s Oriental Carbon and Chemicals Ltd., 2017 (6) TMI 766- CESTAT Chandigarh * M/s Praj Industries Ltd., 2017 (4) TMI 1286- CESTAT Mumbai * M/s VST Industries Ltd., 2017 (10) TMI 24- CESTAT Hyderabad * M/s Coromandal Stampings & Stones Ltd., 2016 (7) TMI 780- CESTAT Hyderabad * M/s HEG Limited, 2019 (7) TMI 773....

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....ered accountant. We further find that the appellants have filed EXP3 on 21.01.2013 and submitted a copy of the same to the first appellate authority. We also find that the appellants have submitted invoices in original along with the certification that the taxable services to which this document pertains has been received and used for export of goods. They also enclosed copies of bank advices and ....