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2024 (1) TMI 637 - CESTAT NEW DELHINon- payment of service tax - goods transport agency service under reverse charge mechanism for the goods exported - time limitation - HELD THAT:- This Tribunal in the case of M/S. N.M. ZACKRIAH & CO. VERSUS COMMISSIONER OF SERVICE TAX CHENNAI-III COMMISSIONERATE [2023 (9) TMI 80 - CESTAT CHENNAI] has recently decided that in such a situation under Notification No. 18/2009 ibid cannot be entitled to the appellant. Therefore, on merit, the appellant is not entitled to take the benefit of Notification No. 18/2009 dated 07.07.2009. Time Limitation - HELD THAT:- It is a case of revenue neutral situation where whatever service tax is to be paid by the appellant, the same is entitled as Cenvat credit or refund under Rule 5 of Cenvat Credit Rules, 2004, as the appellant being exporter. In that circumstances, the mala fide intentions of the appellant are missing. In that circumstances, extended period of limitation is not invokable as held by this Tribunal in the case of M/S. SATYAM ENTERPRISES VERSUS CCE & ST, JAIPUR. [2017 (8) TMI 1718 - CESTAT NEW DELHI] - thus, the extended period of limitation is not invokable. The impugned order set aside - appeal allowed.
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