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Radhu Industries Versus CCE, Ghaziabad

GTA service - condition regarding declaration to be made by the transport agency regarding non availment of cenvat credit - Abatement under Notification no.32/2004-ST dated 3.12.2004 - Held that:- Credit on inputs and capital goods is not taken by tr .....

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-ST. Even so the appellant was able to provide such declarations from the major transporters at the time of filing reply to the show cause notice. It is settled law that CBEC circular cannot add conditionalities to an exemption notification. By produ .....

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No.32/2004-ST were not satisfied. In a fairly similar case of Venkateshwara Distributors Pvt.Ltd. vs. CCE, Delhi-I- [2013 (12) TMI 730 - CESTAT NEW DELHI], CESTAT allowed the benefit of the said notification. In view of foregoing circumstances, we fi .....

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tioner : Shri Anil Kumar, Advocate For the Respondent : Shri M.R.Sharma, AR ORDER PER: R.K.SINGH Appeal has been filed against Order-in-Appeal dated 27.2.2009 which upheld primary adjudication order dated 14.10.2008 in terms of which service tax dema .....

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e the consignment note issued by the transport agency did not bear the declaration that it had not availed of the benefit of Notification No.12/2003-ST. 2. The appellant has contended that Notification No.32/2004-ST did not contain any condition rega .....

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otification No.12/2003-ST availed. 3. Learned AR on the other hand submitted Boards circular No.B/1/6/2005-TRU dated 27.7.2005 and 5/1/2007 dated 12.3.2007 which clarified that it was incumbent upon the appellant that the consignment notes carried d .....

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fore, the demand is sustainable. 4. We have considered the contentions of both sides and perused the Notification N0.32/2004-ST which allow exemption subject to condition that credit on inputs and capital goods is not taken by transport agency nor th .....

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