2010 (3) TMI 222 - AT - Service Tax

GTA service exemption in terms of Notification No.32/2004-ST dt. 3.12.04 has been denied to the appellants herein who had incurred freight charges for GTA service on the ground that they had not produced originals of the declarations from transporters to the effect that they (transporters) had not availed CENVAT credit on inputs and capital goods used for providing GTA service and had not availed the benefit of Notification No.12/03-ST dt. 20.6.03. Held that once appellant produced the photocopies (notarized) of the declaration commissioner (appeals) ought to have verify the original records matter remanded back

Summary

The Appellate Tribunal CESTAT, Chennai found that the appellants were denied the benefit of exemption due to lack of original declarations from transporters. The Tribunal remitted the case back to the lower appellate authority for reconsideration based on the original declarations produced by the assessees. The impugned order was set aside, and the appeal was allowed by way of remand.