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2024 (2) TMI 670 - CESTAT CHENNAIExemption from service tax - commission paid to foreign agents - Benefit of Notification No. 14/2004-ST dated 10.09.2004 - denial of benefit on the ground that the appellant is involved in export of fabrics and not in textile processing - HELD THAT:- The issue is no more res integra as in a catena of judgments which are identically placed, the Tribunal Chennai has held that textile exporters who have paid overseas agency commission to promote their exports are eligible for the benefit of the exemption Notification No. 14/2004-ST dated 10.09.2004. In the cases Arvind A Traders and Others Vs. Commissioner of Central Excise and Service Tax, Trichy [2015 (11) TMI 1176 - CESTAT CHENNAI], Texyard International and Others Vs. Commissioner of Central Excise, Trichy [2015 (8) TMI 794 - CESTAT CHENNAI] and Aruppukottai Sri Jayavilas Ltd. and Others Vs. Commissioner of Central Excise, Madurai [2015 (9) TMI 732 - CESTAT CHENNAI] the demands were set aside on merits as well as on limitation. Further, the Department’s appeal filed against the decision in the case of CCE (A) TRICHY VERSUS ARVIND A TRADERS, ANARTEX EXPORTS & OTHERS [2015 (11) TMI 1176 - CESTAT CHENNAI] before the Hon’ble Apex Court has been dismissed. Thus, the appellant is eligible for the benefit of the Notification No. 14/2004-ST dated 10.09.2004 and the impugned Order-in-Appeal No. 720/2016 (STA-I) dated 29.12.2016 cannot be sustained and so ordered to be set aside - appeal allowed.
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