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M/s. B.M.C. Metal Cast Ltd. Versus Commr. of Central Excise & Service Tax, JSR

2015 (9) TMI 105 - CESTAT KOLKATA

GTA - Eligibility of Notification No.34/2004-ST dated-3/12/2004 and Notification No. 01/2006-ST dated-1/03/2006 - applicant could not justify their claim by filing sufficient evidences as the declaration on the respective consignment notes were not a .....

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the exemption Notification. However, the said declarations require scrutiny/examination by the adjudicating authority. In the result, the impugned order is set aside and the appeal is remitted to the adjudicating authority only for the purpose the s .....

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r. I.P. Lal, Technical Member, JJ. For the Petitioner : Mrs. Sonam Agarwal Jaluka, C.A. For the Respondent : Sri A.K. Biswas, Supdt.,(A.R.) ORDER Per DR. D.M. MISRA This is an application seeking waiver of pre-deposit of Service Tax of ₹ 7.28 L .....

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iod 01/01/2005 to 28/2/2008 and accordingly required to discharge service tax on the said service. Demand has been confirmed against them denying the abatement of 75% from the gross taxable value of transportation charges to which they are eligible u .....

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gencies did not contain the declaration, as required under said Notification. It is alleged that different stamps stating the required declarations were used in the respective consignment notes, hence the same are forged one. She submits that the sta .....

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letters issued by various transport service providers in their letter heads. It is her submission that even general declaration would suffice the requirement of making declaration on each consignment notes in view of the judgments of this Tribunal i .....

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nishing Vs. Commr. of Service Tax, Delhi reported in 2011 (22) S.T.R. 531 (Tri.-Del.). 3. The Ld. A.R. for Revenue submits that the documents now produced by the applicant were neither placed before the adjudicating authority nor before the Ld. Commi .....

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we find that the appeal itself could be disposed off at this stage. Accordingly, after waiving the requirement of pre-deposit, we take up the appeal for final disposal with the consent of both sides. 5. We find that the issue involved in the present .....

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