2012 (7) TMI 195

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..... res-integra. High Court in case of Neral Paper Mills Pvt.Ltd (2010 (9) TMI 297 (HC)) held that exemption is provided by way of notification and the Board can prescribe the procedure for availing the benefit of the said exemption notification. When nothing has been brought on record or alleged that GTA has availed credit on inputs and capital goods, denial of benefit of Notification No. 32/2004 is .....

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..... hat the appeal itself could be disposed at this juncture and hence after waiving the requirement of pre-deposit of the amounts involved, we take up the appeal itself for disposal. 4. Ld.Counsel brings to our notice the judgment of Hon'ble High Court of Gujarat in the case of COMMR. OF C.E. S.T. Vs. Neral Paper Mills Pvt.Ltd. 2010 (20) STR 601 (Guj.), which was delivered on an appeal by the R .....

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