TMI Blog2009 (6) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... be fulfilled before the benefit is availed. Assessees had produced photocopies of the consignment notes containing the required declaration obtained from the Transport Agency as to the non-availment of credit as well as non-availment of benefit of Notification No. 12/03 – Matter remanded for verification of claim. - ST/S/120/2009 & ST/201/2009 - 781 OF 2009 - Dated:- 22-6-2009 - Ms. JYOTI BALAS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s viz. 'Goods Transport Agencies' in relation to transport of goods by road in a goods carriage is available to the assessee herein, who is the manufacturer of CTD bars and the service recipient in terms of Notification No. 32/2004 dated 03.12.2004. There is no dispute that both the provider as well as the receiver of GTA service is eligible to abatement. However, the conditions stipulated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit in terms of Notification claimed by the assessees for the reasons that only few photocopies of the consignment notes contained the declaration had been produced before him. The assessees however submits that they had produced more than 600 xerox copies of consignment notes obtained from DGCEI, Chennai. The Ld. Counsel for the appellants therefore, submits that the documents can be verifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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