2023 (9) TMI 80 - CESTAT CHENNAI

Benefit of Exemption - GTA and commission agent services used for Export of goods - Benefit of N/N. 18/2009-S.T. dated 07.07.2009 - non-compliance with the stipulated condition that original documents reflecting actual payment of commission along with a copy of the contract must be enclosed in terms of paragraph 4 under Col. (4) of Sl. No. 2 of the said Notification - HELD THAT:- When the benefit of an exemption Notification is sought to be availed, the Hon’ble Supreme Court has held in the case of COMMISSIONER OF CUSTOMS (IMPORT) , MUMBAI VERSUS M/S. DILIP KUMAR AND COMPANY & ORS. [2018 (7) TMI 1826 - SUPREME COURT] that such exemption Notifications should be construed strictly, that is to say the appellant should strictly adhere to the conditions specified under such exemption Notification.

Neither from the pleadings before the lower authorities nor, 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.

There are no merit in the appellant’s case - appeal dismissed.