Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (12) TMI 193 - AT - Service TaxTransport of goods by road services- Notification No. 32/2004-ST- The appellants herein paid service tax and education cess on the amount of freight charges paid to transporters from 1-1-2005. They filed a claim of refund of Rs. 71,543 covering the period from 1-1-2005 to 31-10-2005 on the ground that they were eligible to abatement of 75 per cent in terms of Notification No. 32/2004-ST, dated 3-12-2004 and were therefore, entitled to refund of excess paid. They also filed consolidated declaration in terms of the notification, from the transport agencies month-wise, stating that they had neither taken credit on inputs or capital goods nor availed the benefits under Notification No. 12/03-ST, dated 20-6-2003, which was the requirement of Notification No. 32/04. The claim was rejected on the ground that declarations by the Goods Transport Agencies providing transport service was not made by the appellants as required under Board’s Circular dated 27-7-2005 and further, on the ground that there was no mention of the name of the agencies except lorry numbers and date in the vouchers raised by the factory and no reference to the appellants by name, in the consolidated declaration. The Commissioner (Appeals) upheld the adjudication order. In the light of the decision of CCE&C v. Kanaka Durga Agro Oil Products (P.) Ltd. 2009 -TMI - 34581 - CESTAT, BANGLORE, held that- The authorities below had no occasion to consider the applicability of the above case law. I, therefore, set aside the impugned order and remit the case to the adjudicating authority for fresh decision in the light of the Tribunal’s order.
|