TMI Blog2010 (11) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... ot arise - Revenue, relied upon the circular of Board F.No. B1/6/2005-TRU, dt 27-7-05, requiring a declaration on consignment note, which was not in existence at the time of availment of benefit of Notification - As such reliance on the same cannot be placed - Further, Revenue in their memo of appeal, has not doubted non-availment of credit by GTA service provider and has not providing p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 32/2004-S.T., which grants abatement of 75% while requiring the payment of Service Tax under Goods Transport Agency (GTA) services. The respondents are receiver of such services and are required to pay Service Tax by treating them as deemed provider of service . The respondents have availed the benefit of Notification No. 32/2004-S.T. and have discharged tax liability by availing abate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not arise. He has also observed that there is nothing on record to show that the GTA has availed the credit so as to deny the benefit of Notification to the recipient of the services i.e. respondents. For better appreciation, we reproduce Para 8 of the Commissioner (Appeals) s order. 8. Besides, on going through the overall facts and circumstances of case, as also the phrase employed in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve to necessarily pay the service tax of GTA. Since the appellants are essentially not the GTA service provider, it is obvious that input/capital goods credit for GTA cannot be availed by them. Therefore, denial of the 75% abatement by the lower Adjudicating Authority is not justified and not sustainable. 4. Revenue, in their memo of appeal, has referred to the Board s circular F.No. B1/6/2005- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as in accordance with the law. 6. We agree with the contention of the learned advocate. Revenue in their memo of appeal has relied upon the circular of Board only, requiring a declaration on consignment note, which was not in existence at the time of availment of benefit of Notification. As such reliance on the same cannot be placed. Further, Revenue in their memo of appeal, has not doubted non- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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