2010 (3) TMI 222

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..... nsporters 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 - ST/207/2009 - .....

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..... s had produced photocopies of declarations to the above effect. Such photocopies have also been notarized. The Commissioner (Appeals) ought to have called upon the assessees to produce original declarations if he was of the view that production of photocopies was not sufficient for the purpose of the assessees claim for exemption under the notification. The assessees have produced original declara .....

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