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2019 (3) TMI 871 - AT - Service TaxCENVAT credit - whether the transport services availed by the appellant for export of their goods from their factory to the gateway port having rightly been denied under Notification No. 31/2012-ST for the reasons that the prescribed declaration EXP-1, EXP-2 have been filed belatedly? Held that:- From the perusal of the form EXP-I, it is found that it is not required to be given with each consignment, as the form does not contain the details of the particular consignment. Thus, once form EXP-1 is filed it is valid till there is variation in the case of the exporter, of the details contained therein. Accordingly, for admitted delay of about 22 days in filing form EXP-2 the benefit of exemption from service tax for admitted export of goods, cannot be denied. Appeal allowed - decided in favor of appellant.
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