TMI Blog2015 (3) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... EC circulars cannot restrict or expand the amplitude of an exemption notification nor can they add/subtract conditionalities thereto/there from. However, this point is not being laboured here as the decision in the case is not predicated thereon. - Decided against Revenue. - Appeal No. ST/380/2009-CU(DB) & ST/CO/203/2009 - F. Order No. 50522/2014 - Dated:- 19-2-2015 - G. Raghuram And Mr. R. K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on by the service provider to the effect that the conditions of exemption Notification No. 32/2004-ST dated 3.12.2004 have been satisfied as required in terms of the guidelines issued by CBEC Circular No. BI/6/2005-TRU dated 27.7.2005. Essentially these are the grounds which the Revenue has also taken in their appeal. 2. We have considered the Revenues submissions. It is seen that that the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further we find that the Commissioner (Appeals) has observed as under : Appellant has fulfilled the conditions of said notification. In the instant case the appellant has submitted photo copies of the so-called declaration purportedly by the transporters on their letter heads on behalf of the concerned transport agency, for claiming the benefit of abatement. They have also submitted photo copie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as before the Commissioner (Appeals), the respondents produced the declarations. Taking note of this development, the Commissioner (Appeals) has allowed the benefit of Notification No. 32/2004. The condition of the notification has been fulfilled substantially though belatedly. No valid grounds have been adduced to interfere with the findings and reasoning adopted by the Commissioner (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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