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2009 (7) TMI 101 - CESTAT, KOLKATAGTA Service – Abatement - The case of the Revenue is that on the consignment note there was no declaration to the effect that no credit has been taken in respect of the inputs or capital goods and the benefit of Notification No.12/2003 was not available by the provider of the service. Therefore the benefit of Notification was wrongly granted. – held that - production of certificate is sufficient if the declaration is not given on the consignment note to allow the benefit of above-mentioned Notification – demand is not sustainable.
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