Case Law Details
Makson Healthcare Pvt. Ltd. Vs CGST C.E & C.C (CESTAT Delhi)
CESTAT Delhi has held that exemption under Notification No. 31/2012-ST, to transportation of goods from factory to the gateway port, cannot be denied for belated filing of declaration EXP-1, EXP-2.
I find from perusal of Form EXP-1 that it is in the nature of general declaration containing the name of exporter, registration number, STC No, Jurisdiction detail of the ST, Membership number of export council, name of the export council, address of the registered office, telephone number, IEC code, details of bank account, and the declaration that the exporter shall comply with conditions laid down in the said notification and in case of any change in the aforementioned particulars, shall intimate the same to Revenue. On filing the declaration the Assistant Deputy Commissioner in required to enter the same in a register maintained giving the acknowledgment number and the date of receipt. From the perusal of the form EXP-I, find that it is not required to be given with each consignment, as the form does not contain the details of the particular consignment. Thus, I hold that once form EXP1 is filed it is valid till there is variation in the case of the exporter, of the details contained therein. Accordingly I hold that for admitted delay of about 22 days in filing form EXP-2 the benefit of exemption from service tax for admitted export of goods, cannot be denied.
FULL TEXT OF THE CESTAT JUDGEMENT
1. Heard the parties.
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