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TMI Blog2023 (5) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... ts as set out in the notification. The two conditions that the exporter could not fulfill at the material time, relate to filing of information in form EXP-1 and filing of the required return in form EXP-2 about the fact of availment of the exemption. The said conditions are prescribed vide clause (a) and clause (c) of the impugned notifications. The CBEC vide Circular No. 334/13/2009-TRU dated 6th July, 2009, while dealing with Exemption Scheme under Notification no 18/2009-ST dated 7.07.2009 had prescribed requisite procedure for availing of the said benefit. It is evident that the impugned conditions for non-fulfillment of which credit is denied are clearly procedural in nature. Thus failure on the part of the appellant is only by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions. Also it is settled law that in case of exports a liberal approach may be called for when the fact of such rendering of service for export is not in dispute so as not to render exports noncompetitive in the global trade. There are no merit in the order passed by learned Commissioner (Appeals). The same is therefore set aside, and the appeal allowed. - Service Tax Appeal No. 76543 of 2018 - FINAL ORDER NO. 75464/2023 - Dated:- 16-5-2023 - MR. RAJEEV TANDON, MEMBER (TECHNICAL) Mr. Sushil Goyal, CA, for the Appellant Mr. Joydip Chattopadhyay, Authorized Representative for the Respondent ORDER This present appeal has been filed by M/s Kariwala Industries Limited against the order passed by the Learned Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Road Service, Legal Consultancy Service and late fee payable under Section 77 were confirmed. A penalty of Rs.3,78,732/- was also imposed. The amounts paid towards service tax and interest were appropriated. 2.2 In appeal before the Learned Commissioner (Appeals) no relief was granted to the appellants on either of the two issues namely : I. Non-payment of service tax on GTA Service incurred in connection with export of goods. II. Imposition of penalty under Section 78 of Finance Act.1994 Rule 15(3) of the Cenvat Credit Rules 2004. They also challenged the invocation of extended period in appeal proceedings before the lower authority. 3. It is their case that they were unaware of the fact of liability to pay tax on expenses in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailment of the exemption. The said conditions are prescribed vide clause (a) and clause (c) of the impugned notifications. The CBEC vide Circular No. 334/13/2009-TRU dated 6th July, 2009, while dealing with Exemption Scheme under Notification no 18/2009-ST dated 7.07.2009 had prescribed requisite procedure for availing of the said benefit. It is evident that the impugned conditions for non-fulfillment of which credit is denied are clearly procedural in nature. Thus failure on the part of the appellant is only by way of certain procedural inconsistencies/deficiencies. It is settled law that a substantial exemption notification benefit cannot be denied on the ground of failure to comply with certain procedural conditions prescribed. The fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect is the order of the Hon ble High Court, Allahabad in the case of Commissioner v. J.S. Gupta Sons 2015 (318) E.L.T. 63 (Allahabad), holding the condonable nature of procedural conditions. Also it is settled law that in case of exports a liberal approach may be called for when the fact of such rendering of service for export is not in dispute so as not to render exports noncompetitive in the global trade. Moreover, this Tribunal has in the case of Coromandel Stampings Stones Ltd. v. CCE ST, Hyderabad 2016- TIOL-1620-CESTAT-HYD and Praj Industries Ltd. V. Commissioner of Central Excise Pune III 2017(3) GSTL-341T, have held the non-filing of EXP-I and EXP-II as a procedural lapse, non-fulfillment of which is condonable. 5. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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