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2015 (10) TMI 782 - AT - Service TaxDenial of benefit of abatement - GTA service - Whether appellant is entitled to take 75% abatement as per the provisions contained in Notification No. 1/2006-ST dated 01/3/06 - Held that:- under this notification transporters providing services to the appellant should give a declaration that no Cenvat credit of input services is taken. It is the argument of the appellant that subsequent Notification No. 13/08-ST dated 01/3/08 did not have any condition that any service tax credit on input services has been taken by the transporters and that subsequent Notification No. 13/08-ST convey the intention of the Government for earlier Notification No. 1/2006-ST also. The argument made by the appellant is required to be rejected on the grounds that the Notification issued on 01/3/08 cannot be made applicable to the service tax liability for the period 01/1/05 to 31/1/08 when Notification No. 1/2006-ST dated 01/3/06 was operative. When Notification No. 1/2006-ST talks of not taking of Cenvat credit on input services taken by the transporter then it is obligatory on the part of the appellant or transporter to at least give a general declaration to the effect that no service credit of input services is taken by the transporters - Decided against assessee.
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