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2020 (6) TMI 251 - CESTAT NEW DELHIShort payment of Service Tax - GTA Services - reverse charge mechanism - N/N. 13/2008 dated 01.03.2008 - non-filing of requisite declaration acknowledging that no Cenvat credit has been availed by the Appellant with respect to the exempted amount of service tax has not been filed - whether such declaration is mandatory for seeking the benefit of the exemption notification? - Time Limitation - HELD THAT:- The GTA Services stands excluded from the definition of output service w.e.f 01.07.2012. No question of availability of Cenvat credit is any more available to the recipient of GTA Services. The demand of declaration about not availing the Cenvat credit stands redundant in view of the said amendment. The notifications are extending substantial benefit to the assessee. The same cannot be denied for want of meagre procedural lapse. In the present case there is not even the said procedural lapse. Denying the benefit of the impugned notification for alleging the payment by the Appellant as short is, therefore, opined to be a wrong finding. Adjudicating authority below are required to be updated with respect to the latest laws and the respective amendments while adjudicating the respective issues. Time Limitation - HELD THAT:- Department could not have proved the mandate of any such declaration. Accordingly, no question of suppression of facts on part of Appellant at all arises as is otherwise alleged by the department. The adjudicating authority is held to have erroneously formed the opinion about mis-representation and suppression on part of the Appellant. Appeal allowed - decided in favor of appellant.
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