TMI Blog2015 (10) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... of Notification No.12/2003-ST availed by it. The notification nowhere prescribes that declaration to that effect has to be made on the consignment notes for the purpose of claiming the benefit of Notification No.32/2004-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 circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial), JJ. For the Petitioner : 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 demand of ₹ 5,20,435/- alongwith interest an penalty was confirmed for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 declaration by the transport agency to the effect that credit on input or capital goods was not availed and benefit of Notification No.12/2003-ST was not taken and added that that condition was not satisfied at the time of availing of exemption. Therefore, the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed that the conditions of Notification No.32/2004-ST were met. On the other hand, there is not even an iota of evidence in the SCN that the condition of Notification No.32/2004-ST were not satisfied. We find that in a fairly similar case of Venkateshwara Distributors Pvt.Ltd. vs. CCE, Delhi-I-2013 (31) STR 469 (Tri.-Del.), CESTAT allowed the benefit of the said notification. In view of foregoing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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