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2024 (1) TMI 779 - CESTAT AHMEDABADNon-payment of service tax - goods transport agency service - service of overseas commission agent used for exportation of goods - benefit of exemption N/N. 18/2009-ST dated 07.07.2009 - HELD THAT:- The Learned Commissioner (Appeals) has rejected the appeal of the appellant on the ground that they have not submitted the required documents, however, on the contrary it is clearly on record that all the documents have been submitted which are sufficient to establish the correlation between the export of goods and input services used for such export, therefore, the appellant are prima facie entitled for the exemption N/N. 18/2009-ST. However, since the documents have not been verified by the Commissioner (Appeals), the matter needs to be reconsidered by the Learned Commissioner (Appeals) in the light of the documents which are already on record. If at all any other document is required, the appellant has liberty to submit before the Commissioner (Appeals). Appeal is allowed by way of remand to the Commissioner (Appeals) for passing a fresh order.
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