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2016 (3) TMI 100 - CESTAT NEW DELHI

2016 (3) TMI 100 - CESTAT NEW DELHI - TMI - Benefit of exemption Notification No. 18/2009-ST dated 07.07.2009 denied - service tax remittances incurred on receipt of Goods Transport Agency services utilised for transportation of exported goods from appellant's factory to the port of export - Held that:- Since there was no dispute that the GTA services were used in the export of goods and therefore claim was filed by the appellant, there cannot be said to be a malafide intention in seeking the be .....

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ontrary to the decision of this Tribunal in CCE, Madurai vs. Tata Coffee Limited [2010 (11) TMI 364 - CESTAT, CHENNAI]. However, since the concurrent findings on the bar of limitation aspect, are impeccable, no case is made out for appellate interference by us. - Decided in favour of assessee. - Excise Appeal No. 55739 of 2014-SM - Final Order No. 50232 / 2016 - Dated:- 18-2-2016 - Hon ble Mr. Justice G. Raghuram, President For the Appellant : None For the Respondent : Shri V. Bhatnagar, DR ORDE .....

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arch, 2011 appellant exported goods and availed the benefit of exemption Notification No. 18/2009-ST dated 07.07.2009 on service tax remittances of ₹ 2,23,912/- incurred on receipt of Goods Transport Agency services utilised for transportation of exported goods from appellant s factory to the port of export. Since the appellant was perceived to have not fulfilled the conditions specified in the said Notification for availment of exemption benefits, a show cause notice dated 16.04.2012 was .....

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; (a) That the appellant failed to submit relevant copies of certain shipping bills alongwith its claim, as required under paragraph D and E of the Notification; (b) That the appellant claimed exemption on freight charges involving to and fro transportation; and (c) The claim is time barred in terms of para C of the notification. 3. The primary adjudicating authority therefore concluded that the appellant was disentitled to claim exemption of service tax amounting to ₹ 2,23,912/- for the p .....

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llate authority concurred with the primary authority on all the three grounds on which the primary authority rejected appellant s claim. Suffice it to notice that on the issue of time bar and delay in submitting the claim for the benefits of exemption, the impugned order observed: 5.7 Coming to the last issue regarding the claim is time barred on account of delay in submission. I find that the Appellant is required to submit the relevant EXP-2 return within fifteen days of the completion of the .....

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hs of the financial year, within fifteen days of the completion of the said six months . @s per the condition prescribed in para (C), the Appellant have to file EXP-2 return on or before 15.04.2011 for the availment of benefit whereas the Appellant has filed the said return on 28.04.2011, & delayed by thirteen days. I find that the Appellant is not disputing for delay in filing of the return but seeking relief to consider the issue on account of liberal interpretation of the exemption Notifi .....

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