TMI Blog2018 (8) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... 75% - Held that:- An identical matter was the subject matter of the Hon’ble Gujrat High Court in the case of Commissioner of Service Tax, Ahmedabad V/s Cadila Pharmaceuticals Ltd. [2013 (1) TMI 353 - GUJARAT HIGH COURT], where it was held that Such procedure prescribed by the Board cannot be said to be mandatory and the same cannot be adopted for denying substantive right especially when it is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services for transportation of the goods and were required to pay service tax on the said services on Reverse Charge Basis. They paid the service tax on the said service by availing the abatement up to 75% of the value of taxable services in terms of Notification No.01/2006-ST. 2. The abatement on the said services in terms of the said notification was available subject to the condition that C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices were availed by them were registered with service tax department and as such the question of availment of Cenvat credit by them does not arises, neither they could have availed the exemption Notification No.12/2003. As such they submitted that the conditions of the notification stand fully satisfied, even though, the consignment notes were not individually endorsed by the GTA service provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be said to be mandatory and the same cannot be adopted for denying substantive right especially when it is not the case of the Revenue that credit has been availed by the transporter. 5. In the present case also we note that it is not the Revenue s stand that the conditions of the notification does not stand fulfilled otherwise. Nowhere, it stands contented by the Revenue that the transporter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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