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2023 (7) TMI 306 - AT - Service TaxDenial of abatement on recipient of Goods Transport Agency Services - non-production of certificate of the transporter - denial of abatement on the ground that Appellant has submitted a Xerox copy of the declaration made by M/s Vivekanand Roadlines stating that no Cenvat Credit was taken by them. HELD THAT:- It has been consistently held by various co-ordinate Benches of this Tribunal that the condition specified is by way of CBEC Circular and is not a mandatory condition specified under any Notification. Hence, non-production of certificate of the transporter will not deprive the Appellant from the benefit of abatement of 75%. The Ahmadabad Tribunal in the case of CST AHMEDABAD VERSUS M/S CADILA PHARMACEUTICALS LTD. [2010 (2) TMI 237 - CESTAT, AHMEDABAD] has held that The Board had clarified that the endorsement has to be made on the consignment note. Further, we have to take note of the fact that the notification, as such, does not stipulate any such condition. Notification requiring the receiver of the service to pay the tax also does not stipulate any such condition. Therefore, 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. Similar was held in the case of AARTI INDUSTRIES LTD. VERSUS COMMISSIONER OF C. EX., SURAT [2012 (9) TMI 451 - CESTAT, AHMEDABAD]. As the issue involved in the present case is identical, the impugned OIA is set aside and the Appeal filed by the Appellant is allowed.
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