TMI Blog2009 (9) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... ence contrary to the findings which has been recorded by the Commissioner (Appeals). In view of this position, we find that the impugned order is correct and does not suffer from any infirmity. - ST/536/2009 - 1323/2009 - Dated:- 11-9-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri M. Ravi Rajendran, JDR, for the Appellant. None, for the Respondent. [Order per; M.V. Ravindran, Member (J)]. - This stay petition is filed by the Revenue for staying the operation of the impugned Order-in-Appeal No. 6/2009 dated 27-2-2009. 2. None appeared on behalf of the respondent despite notice for hearing the stay petition. Since the issue involved in this case lies in a narrow compass, we take up the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds carriage was exempted to an extent of 75% of the gross amount charged from the customer by such goods transport agency for providing the taxable service provided that the credit of duty paid on inputs or capital goods used for providing such taxable service has been taken under the provisions of the Cenvat Credit Rules, 2004. In terms of Notification No. 35/2004-ST., dated 3-12-2004, it has been added that in relation to taxable service provided by a goods transport agency, whether the consignor or consignee of goods is either a factory, company, corporation, society, co-operative society, dealer of excisable goods or any body corporate, any person who pays or is liable to pay freight either himself or through his agent for the transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... compliance with notification conditions - Deemed service provider Benefit of Notification No. 32/2004-S.T. sought to be denied as declaration not produced on nonavailment of Cenvat credit of duty paid on inputs or capital goods by transporter. Condition of non-availment of credit related to services rendered by transport agency. Respondent as consignor not rendered transport service and not availed credit on inputs/capital goods for providing such service Impugned order of Commissioner (Appeals) allowing abatement sustainable Section 93 of Finance Act, 1994. Rule 2(1)(d) of Service Tax Rules, 1994." I also would cite the findings of CESTAT in para 5.2 of the above case law which are as follows: "5.2 In respect of the Goods Transport Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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