TMI Blog2018 (11) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... e declaration was obtained on the letterhead and not on the body of each consignment note. The issue is no more res-integra in-view of the various decisions of the Tribunal and accordingly, the benefit of the exemption notification cannot be denied to the assessee - In absence of any particular format prescribed under the respective notification, the Department’s insistence for declaration on each consignment note for allowing the abatement under the notification is unsustainable in the eyes of law. The declarations filed by the Goods Transport Agency (GTA) on their letter head certifying that they have not availed Cenvat Credit on inputs or capital goods in availing the benefit under Notification No. 12/2003-ST, should have been acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-TRU dated 27/07/2005 and Order No. 05/01/2007-ST dated 12/03/2007, has laid down the procedure for giving a declaration in the consignment note itself issued by the Transport Agency to the effect that no Cenvat Credit on the input or capital goods used for providing service has been taken nor benefit of notification no. 12/2003-ST (Supra) has been availed. 3. The asseessee was asked to produce before the Service Tax Authorities, the consignment notes issued by Goods Transport Agency. It is the allegation of the Revenue that the assessee failed to produce the proper consignment notes containing the declaration stipulated in the Board s Circular which is mandatory for availing the abatement of 75% from the gross taxable value. 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of the Respondent-Asseesee filed written submissions and compilation of the relevant statutory provisions and relied upon case laws. The Ld. Advocate submits that a general declaration on the letter head of the Goods Transport Agency, mentioning that Cenvat Credit has not been availed on inputs or capital goods, by the Goods Transport Agency, is a sufficient compliance of conditions as envisaged in Notification No. 32/2004-ST (Supra). He further submits that Notification No. 32/2004-ST (Supra) provides that Service Tax on Services provided by the Goods Transport Agency is payable under the Reverse Charge Mechanism on 25% of the gross amount charged by the Goods Transport Agency, provided that the Goods Transport Agency has not availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot insist that the declaration/certificate should be on the body of each and every consignment note. In support of his submissions, he relied upon the following decisions:- (i) Lykes Line Ltd. Vs. CST : 2017 (50) STR 51 (Tri.) (ii) Prakash Industries Ltd. Vs. CCE : 2015 (40) STR 804 (Tri.) (iii) IOCL Vs. CCE, 2013 (29) STR 524 (Tri.) 8. Heard both sides and perused the appeal records. 9. We find that the assessee has availed the services of a Goods Transport Agency for transportation of their products to outward destination. They have obtained declaration from the transporter declaring that they have not taken Cenvat Credit of Duty paid on inputs or capital goods or Service Tax on input Service, used for providing the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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