TMI Blog2010 (6) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... der is efficient for service receiver to avail abatement in terms of the notification. Accordingly no merit in the appeal filed by the Revenue hence rejected. Cross objection filed by the respondents also get disposed of. - ST/423 OF 2009 & ST/CO./32 OF 2010 - A/979-980/WZB/AHD. OF 2010 - Dated:- 25-6-2010 - B.S.V. Murthy, J. R.S. Sangia for the Appellant. J.C. Patel for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Ltd. [2009] 22 STT 259 (Ahd. - CESTAT) (c) CCE v. Advance Diesel Engg. (P.) Ltd. [2008] 16 STT 156 (Ahd. - CESTAT). 2. In view of the above submissions, I find that declaration need not be made on each consignment note and separate declaration by service provider is efficient for service receiver to avail abatement in terms of the notification. Accordingly, I find no merit in the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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