TMI Blog2007 (12) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... ement under Not. 32/04 available - ST/78/2007 - A/3157/2007-WZB/AHD - Dated:- 13-12-2007 - Shri M. Veeraiyan, Member (T) [Order per] - This is an appeal by the Department against the order of the Commissioner (Appeals) No. 30/2007/Commr(A)/Raj, dated 20-2-2007. 2. None appeared for the respondent. Heard the learned JDR. 3. The respondent availed services of Goods Transport Agency; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a consignee. The credit taken by the present respondent is not the tax paid on any inputs in relation to the services rendered by the Goods Transport Agency in carrying the goods of received by them. The abatement of 75% of the value for the purpose of paying service tax does not depend upon the credit being taken on the service tax paid by the present respondent as consignee. 5.1 I have c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay the service tax of GTA. Since the appellants are deemed provider of service of Goods Transport Agency under Section 68(2) it is obvious that input/capital goods credit for GTA cannot be availed by them as Goods Transport Agency. Therefore, denial of the Cenvat credit of the service tax on GTS services on the grounds that they are availing the benefit of the 75% abatement under Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ually rendered the said services; as a consignor he has not availed the credit of duty paid on inputs of capital goods for providing such taxable services; the respondent merely paid the tax which, in the normal course, should have been paid by the transport agency. The decision by the Commissioner (Appeals) is legal and proper. 6. Therefore, I do not find any reason to interfere with the find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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