#Export Benefits

CESTAT Chandigarh has ruled that exporters availing service tax exemption under Notification 42/2012 cannot be denied benefits due to technical non-compliance with procedural formalities, provided they demonstrate actual export activity through bank certificates and payment records. This sets a vital precedent for exporters facing tax demands over documentation gaps, reinforcing that substance trumps form in exemption claims.

The Customs Appellate Tribunal holds that only DGFT has authority to determine DEPB eligibility; customs authorities cannot cancel export orders or reassess exports post-facto.

CESTAT Chennai holds that retrospective amendment to Notification No. 41/2012-ST expands 'specified services' to include head office services for exports. Refund claims cannot be rejected on quarter-wise restrictions or pre-amendment interpretations.