TMI Blog2015 (1) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- the declarations filed by the goods transport agencies (GTA) in their letter-heads or in the respective payment bills certifying that they have not availed CENVAT Credit on inputs or capital goods nor availed the benefit of exemption Notification 12/2003-ST dated 20-06.2003 should have been accepted by the department - Matter remanded back. - Service Tax Appeal Nos.ST/A/43, 119, 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the consignment note issued by the respective Transporters did not bear the declaration of non-availment of CENVAT Credit and also the benefit under Notification No.12/03-ST dated 20.06.2003 on the face of it, the abatement was denied to the Appellant and demands were confirmed against them. He further submits that later on the Appellant had procured and submitted a general declaration in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of abatement from the taxable value under Notification No.32/2004-ST or 1/2006-ST is no more res integra. This Tribunal in the case of Paliwal Home Furnishing(supra) had observed that the Notification N0.32/2004-ST and 1/2006-ST do not prescribe any format in which the certificate to the effect of non-availment of CENVAT Credit on Inputs or capital goods and benefit of Notification No.12/2003, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsignment, the fact of the same would be as if such declarations have been made in respect of each and every consignment. As such, Revenue's objection that an annual declaration would not serve the purpose, cannot be appreciated. 7. We are in agreement with the aforesaid judgements. In absence of any particular format, prescribed under the respective notifications, the department insisti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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