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TMI Blog2024 (1) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is entitled for exemption Notification No. 18/2009-ST dated 07.07.2009 as they were not paying service tax on goods transport agency service and the service of overseas commission agent used for exportation of goods. 2. Shri Prakash Shah, Learned Counsel with Shri Mihir Mehta and Shri Mohit Raval, Learned Advocates appearing on behalf of the Appellant at the outset submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted and the same is in compliance with the condition specified in the notification. Therefore, the documents evidencing the correlation between the export of goods and input service viz GTA service and Overseas Commission Agent service is clearly established, therefore, the learned Commissioner (Appeals) has wrongly rejected the claim of exemption notification. The Learned Counsel made other commo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d perused the records. We find 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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