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2016 (10) TMI 459 - CESTAT AHMEDABAD

2016 (10) TMI 459 - CESTAT AHMEDABAD - TMI - GTA service - eligibility to avail abatement of 75% of the value of the GTA Services as provided in Notification No. 32/2004-ST dated 03.12.2004 - subject to the condition that the no CENVAT Credit had been availed and benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - Held that:- the certificates issued by the GTA separately can also be considered as sufficient compliance of the said provisions. - Decided in favor of assessee. - Appeal No. S .....

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tement of 75% of the value of the GTA Services as provided in Notification No. 32/2004-ST dated 03.12.2004. The original adjudicating authority disallowed the same on the ground that the respondents have not followed the procedures prescribed. On appeal, the Commissioner (Appeals) held that the respondents have made sufficient compliance of the said provisions, and set-aside the order-in-original. Revenue is in appeal before us, aggrieved by the same. 3. We find that the issue is no more res-int .....

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e and in the capacity of service receiver, the respondents was liable to pay the service tax on Goods Transport Service. Tribunal considered the Notification No. 32/2004-S.T., dated 3-12-2004 which provided for abatement of 75% of the gross amount charged from the customer for the purpose of calculating the liability of service tax subject to the condition that the no CENVAT Credit had been availed and benefit of Notification No. 12/2003-S.T., dated 20-6-2003 also had not been availed. 4. Tribun .....

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ermined as to whether the conditions are fulfilled. The Board had clarified that the endorsement has to be made on the consignment note. Further, we have to take note of the fact that the notification, as such, does not stipulate any such condition. Notification requiring the receiver of the service to pay the tax also does not stipulate any such condition. Therefore, the requirements prescribed by the Board as per circular cannot be mandatory and cannot be used for denying substantive rights. I .....

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our consideration in Tax Appeal No. 523 of 2010. The said Tax Appeal has been dismissed in the following manner : Department is in appeal against the judgment of Customs, Excise & Service Tax Appellate Tribunal ( Tribunal for short), dated 6-8-2009 by which appeal of the department came to be dismissed. The issue pertains to filing of general declaration instead of consignment-wise declaration by assessee declaring that cenvat credit is not available. Against the decision of the competent a .....

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