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2013 (4) TMI 672 - CESTAT NEW DELHIDenial of abetment in terms of Notification No. 32/2004-ST - As per revenue transporters have not filed the requisite certificate and have not stamped the individual GRs, certifying that no credit stand availed by them on GTA services - Held that:- In the case of Arani Agro Oil Industries Ltd. vs. CC, Visakhapatnam in [2011 (1) TMI 715] has observed that GTA service provider is not required to furnish evidence of non-availment of Cenvat scheme to qualify the benefit of Notification No. 32/2004-ST in as much as there is no such conditions in the notification for making declaration on each consignment note. In any view of the matter, we note that in the present case such certificates were produced by the GTA service provider. However, the same do not accepted by the lower authorities. Thus, the impugned orders is set aside and allow both the appeals with consequential relief to the appellant.
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