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2018 (7) TMI 1717 - CESTAT NEW DELHIGTA Service - benefit of abatement - consignment notes in which the appellant could not produce the certificate as prescribed under CBEC Circular dated 27.05.2005 - benefit denied on the ground that the appellant is not a GTA but is liable to pay Service Tax as consignor/consignee - Held that:- The appellant has expressed the difficulty in procuring the certificates as per CBEC Circular on dates which are subsequent to the actual dispatch of the consignments. Reliance was placed in the case of CST AHMEDABAD VERSUS M/S CADILA PHARMACEUTICALS LTD. [2010 (2) TMI 237 - CESTAT, AHMEDABAD], where it was held that the requirements prescribed by the Board as per circular cannot be mandatory and cannot be used for denying substantive rights. It is not the case of the Revenue that the appellants have not received the service or service tax has not been paid. The demand of Service Tax in respect of those consignment notes where the certificates could not be produced is not justified - appeal allowed - decided in favor of appellant.
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