Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 77 - AT - Service TaxGoods Transport Agency - Eligibility to claim abatement under notification No. 32/2004-ST – Whether recipient of GTA service is required to furnish evidence of GTA not availing benefit of CENVAT scheme to qualify for the benefit of Notification 32/2004 - ST Service provider has given a general declaration as regards non availment of cenvat credit – Held that:- Following the decision in case of ARANI AGRO OIL INDUSTRIES LTD. (2011 (1) TMI 715 - CESTAT, BANGALORE) that recipient of GTA service was not required to furnish evidence of not availing cenvat scheme to qualify for the disputed benefit. Moreover, the benefit is denied for the reason that declaration of GTA as regards not availing the Cenvat credit was not available on each consignment note. We find that there is no such condition in the notification. In favour of assessee
|