TMI Blog2014 (8) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- The fact that transporters were not registered with the Service Tax department, should have been sufficient as evidence to show that they are neither availing the Cenvat credit nor the benefit of exemption Notification No. 12/2003. In any case, the appellants have subsequently procured such certificates from the transporters and have produced the same before Commissioner (Appeals) who has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eed to decide the appeal itself inasmuch as the issue lies in a narrow compass. 2. The said demand stands confirmed against the appellant by denying the benefit of Notification No. 1/2006-S.T., dated 1-3-2006 which grants abatement to the extent of 75% for payment of Service Tax on the GTA services received by the assessee. Revenue s contention is that such abatement is available subject to tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot arise. In any case, submits the learned Advocate that they had produced such certificates before Commissioner (Appeals), after procuring the same from the transporters. The appellate authority has not taken the said certificates into consideration and by ignoring the same, has upheld the orders of the lower authorities. He also relied upon the Tribunal s decision in the case of New Swadeshi Sug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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