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2014 (2) TMI 711 - AT - Service TaxService Tax on GTA - 75% abatement in terms of exemption notification no.32/2004-ST and its successor notification no.1/2006-ST, GTA service provider is required to declare that no Cenvat credit in respect of any inputs or capital goods has been availed by him. The respondents contention is that this requirement stands fulfilled as the challans issued by the transporter do carry such a declaration. - Held that:- There is no allegation in the show cause notice that the GTA service provider has not given the required declaration regarding non-availment of Cenvat credit by them. - there is no condition that where the recipient of GTA Service is required to pay service tax on the GTA Service received by him, for 75% abatement he cannot take any Cenvat Credit in respect of inputs, capital goods or input services used by him for his final product or output service. - 75% exemption as well as cenvat credit of service tax so paid allowed.
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