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2011 (3) TMI 912 - CESTAT, AHEMDABADCenvat credit documents - whether the abatement under Notification No. 32/2004-ST dated 30.12.2004 can be denied on the ground that the declaration was not made by GTA providing services that the agency is not availing credit on inputs or capital goods or benefit of Notification No. 12/2003-ST in the consignment note - Assessee has produced a separate certificate from the GTA providing services and fairly admits that there was no declaration on the consignment notes but service provider has given general declaration that they were not availing cenvat credit on inputs/capital goods or benefit of Notification No. 12/2003-ST - Since the issue is already covered by the Tribunal decisions in the case of Bharat Sugar Mills (2009 -TMI - 34304 - CESTAT, KOLKATA) - Decided against the revenue.
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