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2009 (9) TMI 162 - AT - Service TaxWhether abatement of 75% on the freight charges is available to the appellants in terms of Notification No. 32/2004, dated 3-12-2004 or not - It is the contention of the Revenue that the respondent has not followed the conditions laid down in the said notification inasmuch as the respondent should have placed the evidence in terms of declaration on the consignment notes issued by GTA concerned that the Modvat credit has not been availed. - Commissioner (Appeals) has followed the law as settled by various decisions of the Tribunal while allowing the assessee’s appeal - Revenue has not brought out any evidence contrary to the findings which has been recorded by the Commissioner (Appeals). In view of this position, we find that the impugned order is correct and does not suffer from any infirmity.
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