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2018 (7) TMI 1945 - AT - Service TaxReverse Charge mechanism - GTA Service - abatement of 75% in terms of N/N. 32/2004ST dated 03.12.2004 - HELD THAT:- The issue is decided in the case of M/S. INDIAN OIL CORPORATION LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, BOLPUR AND CCE & ST, PATNA [2015 (1) TMI 1258 - CESTAT KOLKATA] , where it was held that the certificates given by the GTA on their letter-heads has been held to be sufficient and the department cannot insist that such certificate should be on each consignment note. Appeal allowed - decided in favor of appellant.
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