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2018 (7) TMI 10 - CESTAT KOLKATAGTA Service - N/N. 32/2004-ST dated 03.12.2004 and N/N. 12/2003-ST dated 20.06.2003 - denial of benefit on the ground that appellant submitted only a certificate from the transporters/truck owners on their letterhead - CBEC vide Circular No.B1/6/2005-TRU dt. 27.07.200 - Held that:- CBEC vide Circular No.B1/6/2005-TRU dt. 27.07.2005 clarified that the declaration as required under Notification No. 32/2004-ST dated 03.12.2004 can be made on the letterhead of the transport company. Hon’ble Gujarat High Court at Ahmedabad in the case of Commr. Of C.Ex, Cus & Service Tax vs. Neral Paper Mills Pvt. Ltd. [2008 (12) TMI 121 - CESTAT AHMEDABAD] and held that substantial benefit cannot be denied for minor procedural lapses. Appeal allowed - decided in favor of appellant.
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