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2010 (3) TMI 222 - CESTAT, CHENNAIGTA 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
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