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2010 (12) TMI 369 - AT - Service TaxWaiver of pre-deposit - Service recipient - The appellant is a manufacturer of home furnishing products chargeable to Central Excise Duty - The appellant received GTA service for transportation of the inputs to their factory and transportation of their finished products to their customers and paid service tax in respect of the same - However, for payment of service tax they availed the exemption under Notification No. 32/04-ST dated 3-12-2004 and successor Notification No. 1/06-ST dated 1-3-2006. When the exemption under Notification No. 32/04-ST and its successor Notification No. 1/06-ST is subject to condition that the Cenvat credit on the inputs or capital goods used for providing the GTA service has not been availed by the GTA or benefit of exemption Notification No. 12/03-ST dated 20-6-2003 has not been availed by the GTA and the Notification does not prescribe any format in which the certificate to this effect is to be provided,the certificates given by the GTAs on their letter heads in this regard are sufficient and the Department cannot insist that such certificates should on each consignment note - Decided in favour of assessee.
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