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2013 (4) TMI 350 - CESTAT, AHMEDABADEligibility for the benefit of Notification No. 32/2004-ST dated 03.12.2004 denied - 75% abatement of the gross value of the transportation charges incurred subject to condition that the cenvat credit is not availed by the said transporter - denied - Held that:- It is undisputed that the adjudicating authority has confirmed the demand only on the ground of non production of declaration for non availment of cenvat credit & if the contention of the counsel has to be accepted, then in this case the evidences need to be produced before the adjudicating authority who may consider the same in proper perspective. Thus the matter needs appreciation by the adjudicating authority in the remand proceeding.
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