TMI Blog2016 (11) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... ration as sought by the department is required to be obtained from the goods transport agency and produce to the department in order to avail the Exemption Notification. Therefore, the Board circular which prescribes the procedure for obtaining the declaration, is not flowing from the Notification. In our view, the Board cannot prescribe any condition or procedure for availing any Exemption Notification. If at all any procedure is required, it should be part and parcel of the Notification, which is not the case here. The appellant had provided a declaration from the goods transport agency on their letterhead. It is very surprising to note that the lower authority has discarded the said certificate merely on the ground that the declarati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27.7.2005, has clarified that for availing the abatement of 75% under Notification No.32/2004-ST, a declaration on the consignment note to be given by the goods transport agency to the effect that neither the credit on inputs or capital goods used for provision of service has been taken, nor the benefit of Notification No.12/2003-ST has been taken by them. It was contended by the Revenue that this declaration on the consignment note was not obtained by the appellant. Therefore, they are not entitled for the Exemption Notification No.32/2004-ST. Being aggrieved by the order-in-original, the appellant filed appeal before the Commissioner (Appeals) who also, concurring with the views of the original authority, upheld the order-in-original a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is supplied along with the service. Therefore, the question of availment of Notification 12/2003 or otherwise does not arise. Moreover, the department could not adduce any evidence that the appellant has contravened any of these two conditions of the Notification. He submits that on the similar issue, this Tribunal has passed various judgments which are cited below:- (i) CCE vs. Sangam Structural Ltd. - 2015 (39) STR 1034 (Tri-Del.); (ii) Advance Diesel Engineering Pvt. Ltd. vs. CST - 2008 (10) STR 201; (iii) Kalpena Industries Ltd. vs. CCE - 2013 (32) STR 644 (Tri.-Ahd.); (iv) Venkateshwara Distributors Pvt. Ltd. vs. CCE - 2013 (31) STR 469 (Tri.-Del.); (v) IOCL vs. CCE - 2011 (22) STR 282 (Tri.-Mum.); (vi) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation. Therefore, the Board circular which prescribes the procedure for obtaining the declaration, is not flowing from the Notification. In our view, the Board cannot prescribe any condition or procedure for availing any Exemption Notification. If at all any procedure is required, it should be part and parcel of the Notification, which is not the case here. In the present case, the appellant had provided a declaration from the goods transport agency on their letterhead. It is very surprising to note that the lower authority has discarded the said certificate merely on the ground that the declaration was obtained on the letterhead and not on each consignment note. Once a transport agency gives the declaration that they are not availin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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