TMI Blog2017 (2) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... ice provider is to establish correlation between services provided and used in GTA service - As per the details of supply of the drivers by manpower supply agency, it is established that drivers were used for transportation of vehicle by which GTA service is provided. Therefore the object of the said condition stood made with the such records of supply of drivers and payment of service charges there against - impugned order denying refund only on the non compliance of procedural condition cannot be sustained - appeal allowed - decided in favor of appellant. - ST/86302/16 - A/85546/17/SMB - Dated:- 30-1-2017 - Mr Ramesh Nair, Member(Judicial) Shri. Darshan Ranawat, C.A. for the Appellants Shri. A.B. Kulgod, Asstt. Commissioner(A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment agency. From the records it can be seen that all the drivers supplied by the service provider were indeed used for driving trucks by which GTA service was provided. This records were not disputed by the department. Therefore even though the details of consignment notes was not mentioned in the invoices of service provider it is otherwise established that the services provided by the service provider were used for GTA service therefore the objective of the condition is fulfilled to correlate the input service with GTA service therefore refund should not have been denied only for procedural lapse. 3. On other hand, Shri. A.B. Kulgod, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viding GTA service. The objective of condition of the notification regarding mention of details of consignment note in the invoice of service provider is to establish correlation between services provided and used in GTA service. As per the details of supply of the drivers by manpower supply agency, it is established that drivers were used for transportation of vehicle by which GTA service is provided. Therefore the objection of the said condition stood made with the such records of supply of drivers and payment of service charges there against. Moreover the period for which the refund was sought for is from 1-4-2005-31-10-2009. As per notification no. 1/09-ST dated 5-1-2009 which was having retrospective effect therefore the condition prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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