Conditions for seeking exemption for GTA satisfied hence denial of exemption for procedural lapse unjustified

HEG Limited Vs Commissioner (Appeals) GST (CESTAT Delhi) CESTAT Delhi held that exemption notification should be interpreted strictly. However, once the primary conditions for seeking exemption for GTA are satisfied, exemption cannot be denied for mere procedural lapse. Facts- The Appellant is engaged in the manufacture of graphite electrodes falling under Chapter Heading 85451100 of the Central Excise Tariff Act, 1985. The Appellant is registered both under Central Excise registration and service tax registration for providing/receiving various taxable services such as Business Auxiliary serv...