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2018 (8) TMI 735 - AT - Service TaxBenefit of abatement - GTA Services - reverse charge mechanism - Revenue entertained a view that inasmuch as the GTA service provider has not endorsed the consignment notes to the effect that such credit has not been available by them, the appellant is not entitled to the abatement of 75% - Held that:- An identical matter was the subject matter of the Hon’ble Gujrat High Court in the case of Commissioner of Service Tax, Ahmedabad V/s Cadila Pharmaceuticals Ltd. [2013 (1) TMI 353 - GUJARAT HIGH COURT], where it was held that Such procedure prescribed by the Board cannot be said to be mandatory and the same cannot be adopted for denying substantive right especially when it is not the case of the Revenue that credit has been availed by the transporter. In the present case also, it is not the Revenue’s stand that the conditions of the notification does not stand fulfilled otherwise. Nowhere, it stands contented by the Revenue that the transporter have availed the credit. Appeal allowed - decided in favor of appellant.
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