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2018 (7) TMI 430 - CESTAT KOLKATAAbatement on GTA Services - N/N. 32/2004-ST dated-3.12.2004 - it was alleged that the Respondent assessee has not fulfilled the mandatory condition by proviso (i) & (ii) of N/N. 32/2004-ST, while availing the benefit - Held that:- While issuing the Certificate, the Respondent has copied the wordings of the notification, on the letter head. But facts remain that they have not availed the benefit of Cenvat Credit on inputs or capital goods also the benefit under N/N. 12/2003 (ST). The issue is no longer res integra in view of decision of this Hon’ble Tribunal in the case of Indian Oil Corpn. Ltd. Vs. Commr. of Central Excise, Patna [2013 (6) TMI 201 - CESTAT KOLKATA] wherein it is held that in absence of any particular format, declaration under subject notification, the Department cannot insist for declaration on each consignment note for allowing the abatement - The declaration in letter head and payment bill would be sufficient enough for availing the benefit of Notification. Benefit cannot be denied - appeal dismissed - decided against Revenue.
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