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2018 (1) TMI 1092 - AT - Service TaxN/N. 18/2009-ST dated 7.7.2009 - services used for export of goods - denial on the ground that the conditions appended to the said notification have not been complied with by the appellant - Held that: - N/N. 18/2009-ST dated 7.7.2009 was issued with the objective of exempting taxable services used for export of the goods. Once the assessee satisfies the department that the goods were in fact exported and the taxable services were used/utilized for such exportation, the substantive part of the notification is considered to be satisfied and in such eventuality, the other conditions laid down in the notification should be construed as mere procedural in nature - Tribunal in the case of M/s Radiant Textiles Ltd. [2016 (10) TMI 242 - CESTAT CHANDIGARH] has held that the appellant has not produced adequate documents/records to demonstrate entitlement of the benefit of notification dated 7.7.2009. Since, the responsibility entirely lies with the appellant to prove that the goods were in fact exported by utilising the taxable services, it has to produce adequate documents, which I find were not produced at the time of adjudication of the matter - the matter needs reexamination. Appeal allowed by way of remand.
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