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2015 (10) TMI 118 - CESTAT NEW DELHI

2015 (10) TMI 118 - CESTAT NEW DELHI - 2016 (41) S.T.R. 574 (Tri. - Del.) - 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 transport agency nor the benefit of Notification No.12/2003-ST availed by it. The notification nowhere prescribes that declaration to that effect has to be made on the consignm .....

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not even an iota of evidence in the SCN that the condition of Notification 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 find that the demand is not sustainable - Decided in favour of assessee. - Appeal No.ST/484/2009-CU (DB) - FINAL ORDER NO.52393/2015 - Dated:- 9-7-2015 - Mr. R.K. Singh, Member .....

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r Notification no.32/2004-ST dated 3.12.2004 was not admissible to it because 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 regarding declaration to be made by the transport agency regarding non availment of the benefit of Notification No.12/2003-ST. Further it submitted declarations from major transp .....

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