𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 𝗳𝗿𝗼𝗺 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗳𝗼𝗿 𝗚𝗧𝗔 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "As there was no allegation that the appellant failed to export goods, the conditions for availing the exemption were satisfied. However, penalty is upheld for failure to file returns on time."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: HEG Limited 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant, a manufacturer of graphite electrodes, claimed exemption under Notification No. 18/2009 and Notification No. 31/2012 for GTA services used in exports. 𝗜𝘀𝘀𝘂𝗲: Whether the appellant is entitled to exemption for GTA services despite procedural lapses?

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that exemption conditions were met as there were no allegations of export failure or missing documents. The demand for service tax and interest was set aside. However, a penalty under Section 77 for late filing of returns was upheld due to procedural lapses. The appeal was partly allowed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: HEG Limited vs. Commissioner (Appeals) GST, Customs, and Central Excise, Bhopal 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 51779 of 2017 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 08 May 2023 📜 This ruling affirms that substantial compliance with exemption conditions is sufficient, while penalties may apply for procedural lapses like delayed filings.