2019 (2) TMI 92

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..... procurement of orders was analyzed by the Tribunal in the case of Texyard International [2015 (8) TMI 794 - CESTAT CHENNAI]. The Tribunal in the said case observed that the assessee is eligible for exemption of the Notification 14/2004-ST dated 10.9.2004 - demand cannot sustain - appeal allowed - decided in favor of appellant. - Appeal No. ST/126/2011 - Final Order No. 43021/2018 - Dated:- 22-11 .....

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..... rity confirmed the demand, interest and imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. counsel Shri M.N. Bharathi appeared and argued on behalf of the appellant. He submitted that the appellant engaged overseas agents and paid commission for procurement of export orders. However, the said services are exempted vide Not .....

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..... s eligible for exemption of the Notification 14/2004-ST dated 10.9.2004. The Tribunal in the case of M/s. KPR Cotton Mills Pvt. Ltd. (supra) has followed the said decision and held that the assessee is eligible for exemption. Following the said decisions, we are of the opinion that the demand cannot sustain. The impugned order is set aside and the appeal is allowed with consequential relief, if an .....

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