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2018 (8) TMI 814 - AT - Service TaxGTA Services - case of Revenue is that deduction claimed by the appellant is not correct as the transport agencies have not given specific certificate as to whether they had availed the CENVAT credit or not on the motor vehicles procured by them - whether the differential Service Tax liability as confirmed by the adjudicating authority on the appellant is correct or otherwise? - Held that:- The appellant had produced the general declarations filed by the various service providers who had specifically stated in the declaration that they had not availed credit of duty paid on inputs or capital goods while rendering the services of goods transport agency. These certificates are not disputed by the adjudicating authority but were summarily dismissed as being general in nature and not specific to consignments - impugned order has erred i holding so. In the case of Lykes Line Ltd [2016 (11) TMI 192 - CESTAT MUMBAI], similar issue came for consideration, where it was held that Once a transport agency gives the declaration that they are not availing the Cenvat credit, that means they are not availing Cenvat credit in all the transactions. Therefore, individual consignment need not bear such declaration. Appeal allowed - decided in favor of appellant.
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