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2009 (4) TMI 338 - AT - Service TaxCenvat Credit- Notification No. 32/4-ST, dated 3.12.2004 and 12/2003 dated 20.06.2003- The demand has been confirmed on the ground that the appellants did not satisfy the authorities that transporters did not avail CENVAT credit as well as benefit of Notification No. 12/2003 so as to extend the benefit of Notification No. 32/4-ST, dated 3-12-2004 (of 75 per cent abatement) to them. The declaration from the transporters has been rejected by the authorities as the declaration uniformly contained a rubber stamp without any signature of the concerned transporters and was, therefore, not acceptable. Held that- the case is remitted to the adjudicating authority for fresh decision in the light of the certificates now placed before the Tribunal.
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