TMI Blog2009 (5) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been availed. - We find that applicant filed affidavits/certificate of service providers to prove that credit of input or capital goods is not availed nor benefit of Notification No. 12/03 is availed. This requires verification. In these circumstances we find that the matter requires reconsideration by the adjudicating authority and to pass an appropriate order after verifying the evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denying the benefit of Notification No. 34/04 on the ground that the applicant had not proved that the GTA service provider has not availed credit in respect of input or capital goods and benefit of Notification No. 12/03 has not been availed. 3. The contention of applicant is that there is a stamp with the necessary declaration that no credit in respect of input or capital goods were availed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tamp is on all the documents on the strength of which credit has been availed and the service providers are different therefore the demand is rightfully confirmed that the condition of notification is not fulfilled. 5. We find that applicant filed affidavits/certificate of service providers to prove that credit of input or capital goods is not availed nor benefit of Notification No. 12/03 is ava ..... X X X X Extracts X X X X X X X X Extracts X X X X
|