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2013 (12) TMI 730 - AT - Service TaxAvailment of Cenvat credit - Benefit of Notification No. 1/2006-S.T., dated 1-3-2006 - GTA service - Notification No. 12/2003-S.T., dated 20-6-2003 - Held that:- appellants have produced on record sample certificate by the transporter declaring that they have neither availed Cenvat credit of duty paid on any inputs or capital goods used for providing transport services nor benefit of Notification No. 12/2003-S.T., dated 20-6-2003. The Tribunal in its various decisions has held that such type of declaration is sufficient and there is no need to give declaration on each and every consignment note inasmuch as there is no such requirement in the notification. Otherwise also, we find that when the transporters are not paying service tax, the question of availment of credit and the benefit of Notification does not arise - Following decision of Indian Oil Corporation Ltd. v. CCE, Mumbai-II [2010 (12) TMI 786 - CESTAT, MUMBAI], U.P. State Sugar Corporation v. CCE, Meerut [2008 (9) TMI 244 - CESTAT NEW DELHI] and CCE, Rajkot v. Sunhil Ceramics Pvt. Ltd. [2007 (12) TMI 24 - CESTAT, AHMEDABAD] - Decided in favour of assessee.
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