2010 (6) TMI 607 - AT - Service Tax

Cenvat credit - assessee not availed the cenvat credit for the service receiver to avail 75% abatement as per the notification No. 32/04-ST, dated 03.12.2004 - declaration need not be made on each consignment note and separate declaration by service provider is efficient for service receiver to avail abatement in terms of the notification. Accordingly no merit in the appeal filed by the Revenue hence rejected. Cross objection filed by the respondents also get disposed of.

Summary

The Appellate Tribunal CESTAT, Ahmedabad ruled that a separate declaration by the service provider is sufficient for the service receiver to avail abatement, as per notification No. 32/04-ST. The Tribunal rejected the appeal by the Revenue and disposed of the cross objections filed by the respondents. Key cases cited include CCE v. Neral Paper Mills, CST v. Godfrey Philips India Ltd., and CCE v. Advance Diesel Engg.