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2015 (10) TMI 118 - CESTAT NEW DELHIGTA service - condition regarding declaration to be made by the transport agency regarding non availment of cenvat credit - Abatement under Notification no.32/2004-ST dated 3.12.2004 - Held that:- Credit on inputs and capital goods is not taken by transport agency nor the benefit of Notification No.12/2003-ST availed by it. The notification nowhere prescribes that declaration to that effect has to be made on the consignment notes for the purpose of claiming the benefit of Notification No.32/2004-ST. Even so the appellant was able to provide such declarations from the major transporters at the time of filing reply to the show cause notice. It is settled law that CBEC circular cannot add conditionalities to an exemption notification. By producing certificates from the major transporters, the appellant substantially established that the conditions of Notification No.32/2004-ST were met. On the other hand, there is not even an iota of evidence in the SCN that the condition of Notification No.32/2004-ST were not satisfied. In a fairly similar case of Venkateshwara Distributors Pvt.Ltd. vs. CCE, Delhi-I- [2013 (12) TMI 730 - CESTAT NEW DELHI], CESTAT allowed the benefit of the said notification. In view of foregoing circumstances, we find that the demand is not sustainable - Decided in favour of assessee.
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