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2011 (1) TMI 753 - AT - Service TaxDemand - GTA services - Notification No. 32/04-ST dated 3.12.2004 - Circular No. B-1/6/05-TRU dated 27.7.05 - The fact of non-availment of cenvat credit etc. can be proved by any manner - in the case of Commissioner of Central Excise Vapi Vs Unimark Remedies Ltd reported in - (2008 -TMI - 34416 - CESTAT, AHMEDABAD), it has been that the Notification does not require consignment -wise declaration on consignment notes - As the issue is covered in favour of the respondents by above referred decisions of the Tribunal, we find no infirmity in the view adopted by the Commissioner (Appeals) - Appeal is rejected
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