2013 (12) TMI 730

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..... hey have neither availed Cenvat credit of duty paid on any inputs or capital goods used for providing transport services nor benefit of Notification No. 12/2003-S.T., dated 20-6-2003. The Tribunal in its various decisions has held that such type of declaration is sufficient and there is no need to give declaration on each and every consignment note inasmuch as there is no such requirement in the n .....

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..... e tax and penalty involved in both the appeals, we proceed to decide appeal itself inasmuch as the issue involved lies in a narrow compass. 2. The appellants have discharged service tax liability as recipient of GTA service so availed by them. They were also availing the benefit of Notification No. 1/2006-S.T., dated 1-3-2006 which grants abatement to the extent of 75% of the value of service. T .....

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..... rter. Availment of credit by the service recipient cannot be held to be ground for denial of the benefit of Notification No. 32/2004-S.T. In this regards, reference can be made to the following decisions :- 1. Indian Oil Corporation Ltd. v. CCE, Mumbai-II - 2011 (22) S.T.R. 282 (Tri.-Mumbai) 2. U.P. State Sugar Corporation v. CCE, Meerut - 2009 (14) S.T.R. 428 (Tri.-Del.) 3. CCE, .....

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