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2015 (8) TMI 542 - CESTAT MUMBAI

2015 (8) TMI 542 - CESTAT MUMBAI - TMI - Benefit of abatement of 75% - whether the appellant as a recipient of GTA services is eligible for exemption under Notification No.32/2004-ST dated 03.12.2004 without fulfilling the conditions mentioned therein - absence of any declaration from the transport contractors regarding non-availment of CENVAT Credit and also that the declarations were not in respect of the units where the credit was availed - Held that:- On perusal of the declaration forms whic .....

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location is mentioned as Lube Plant I and Lube Plant II - Declarations which were produced before us covers the period in question and the impugned orders which denied the benefit of Notification No.32/2004 are incorrect. - Impugned order is set aside - Decided in favour of assessee. - Appeal No. ST/208, 209 and 210/10, ST/CO-152/11 - Dated:- 28-7-2015 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical), JJ. For the Petitioner : Ms Padmavati Patil, Advocate For the Re .....

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ions mentioned therein. Both the lower authorities have come to a conclusion that appellant would not have availed the benefit of abatement of 75% of the freight charges in the absence of any declaration from the transport contractors regarding non-availment of CENVAT Credit and also that the declarations were not in respect of the units where the credit was availed. 3.1 On perusal of the declaration forms which were produced by learned Counsel we find that the said declaration clearly indicates .....

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