TMI Blog2020 (1) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... It is found that certain evidence has been enclosed by the appellant in support of their argument that necessary declarations have been made in the respective consignment note and/or declarations which they had obtained from the respective consignors to the effect that neither CENVAT Credit on capital goods and input services nor benefit of Notification No. 12/2003-ST dated 19.6.2003 have been availed in providing taxable services. This aspect needs to be verified. Matter remanded to the adjudicating authority to examine the evidences enclosed with appeal paper book and the evidence that would be furnished during the course of de novo proceedings, if any - appeal allowed by way of remand. - Service Tax Appeal No. 358 of 2009 - FINAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ither CENVAT credit of duty paid on inputs or capital goods used for providing such services under the CENVAT Credit Rules, 2004 nor benefit of Notification No. 12/2003-ST dated19.6.2003 was availed in each consignment note of the transport documents. Therefore, the learned Commissioner (Appeals) has rightly disallowed the benefit of Notification No. 32/2004-ST dated 3.12.2004 and 1/2006-ST dated 1.3.2006 in absence of production of such evidence. 5. We have carefully gone through the records of the case, grounds of appeal assailing the impugned order. The short issue involved in the present appeal for determination is whether the appellants are entitled to benefit of Notification No. 32/2004-ST dated 3.12.2004 and 1/2006-ST dated 1.3.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome into force on the first day of January, 2005. The two conditions contained in the proviso to the said Notification had been removed with effect from 01.03.2008 by Notification No. 12/2008-ST dated 1.3.2008. For the past period i.e. from 1.1.2005 to 29.2.2008 the Board vide Instruction Letter F. No. 137/154/2008-CX.4 dated 21.08.2008 had clarified as follows: - The matter has been examined. Considering the facts and circumstances of the case in partial modification of the instructions contained in Circular No. B1/6/2005-TRU dated 27.07.2005, it is clarified the benefit of availment of abatement may also be extended in past cases if the taxpayers produce a general declaration from the GTA to the effect neither credit on input or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their argument that necessary declarations have been made in the respective consignment note and/or declarations which they had obtained from the respective consignors to the effect that neither CENVAT Credit on capital goods and input services nor benefit of Notification No. 12/2003-ST dated 19.6.2003 have been availed in providing taxable services. This aspect needs to be verified. Therefore, we remand the matter to the adjudicating authority to examine the evidences enclosed with appeal paper book and the evidence that would be furnished during the course of de novo proceedings, if any, in support of the claim that necessary declarations on fulfillment of condition of non-availment of CENVAT Credit on inputs or capital goods used for pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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