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2013 (12) TMI 973 - CESTAT CHENNAICENVAT Credit - GTA Service - Abatement under Notification No.32/2004 - Held that:- CBEC has issued instructions that consolidated declaration from the concerned transport operators would be sufficient for granting abatement under Notification No. 32/2004-ST. This declaration can be produced even at a later stage. Most of the transport operators are individuals who are registered for payment of any service tax or excise duty. Since this condition is with reference to the transporter and not with reference to applicant, the applicant should be given more time to produce necessary evidence. Therefore, at the present stage, we consider it proper to waive the requirement of predeposit of dues arising from the impugned order for admission of the appeal and stay its collection during the pendency of the appeal - Prima facie case in favour of assessee - Stay granted.
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