TMI Blog2011 (1) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat scheme to qualify for the disputed benefit - there is no such condition in the notification. Notification benefit should be allowed also for the period after issue of Circular based on the consolidated declaration obtained from GTA. The Circular of CBEC cannot prescribe a condition not present in the Notification - Appeal is allowed - ST/782/2009 - 24/2011 - Dated:- 18-1-2011 - S/Shri M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 3-12-2004 and 01/2006-S.T., dated 1-3-2006. The benefit was exempted from service tax in excess of 75% of the tax due. The demand pertains to GTA service availed by the appellant during the year September, 2005 to February, 2006. The said benefit was allowed to the appellants for the previous period. The impugned order is challenged on the basis that the appellants had satisfied the necessary c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Tribunal, for instance, Texport Garments v. CST, Bangalore [2010 (18) S.T.R. 47 (Tri.-Bang.)] and the CCE, Vizag v. M/s. A.P. Paper Mills Ltd. [2010 (17) S.T.R. 242 (Tri.-Bang.)]. The Tribunal had held in these decisions that a recipient of GTA service is not required to furnish evidence of GTA not availing benefit of Cenvat scheme to qualify for the benefit of Notification 32/2004-S.T. It w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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