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Hindustan Petroleum Corporation Ltd. Versus Commissioner (Appeals) , Central Excise, Mumbai I

2015 (8) TMI 542 - CESTAT MUMBAI

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 t .....

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d that the said declaration clearly indicates that the transport contractors had not availed CENVAT Credit or benefit of Notification 12/2003-ST and the said declarations also covers the period which is in dispute in these appeals. We also find that .....

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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. - Appe .....

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ioner (AR) ORDER Per: M.V. Ravindran All these appeals are disposed of by a common order as the issue involved is the same and in respect of very same assessee-appellant. 2. Heard both sides and perused the records. 3. On perusal of the records it tr .....

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thorities 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 t .....

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vailed CENVAT Credit or benefit of Notification 12/2003-ST and the said declarations also covers the period which is in dispute in these appeals. We also find that the declarations are on the specific depots of the appellant either Silvasa at Navi Mu .....

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