2009 (7) TMI 101 - AT - Service Tax

GTA Service Abatement - The case of the Revenue is that on the consignment note there was no declaration to the effect that no credit has been taken in respect of the inputs or capital goods and the benefit of Notification No.12/2003 was not available by the provider of the service. Therefore the benefit of Notification was wrongly granted. held that - production of certificate is sufficient if the declaration is not given on the consignment note to allow the benefit of above-mentioned Notification demand is not sustainable.

Summary

The Revenue appealed against the order granting benefits of Notification No. 32/2004. The Revenue argued that the benefit was wrongly granted due to lack of declaration on the consignment note. The Respondent provided a certificate stating no credit was taken on inputs or capital goods. The Tribunal upheld the decision, stating that the certificate sufficed in the absence of a declaration on the consignment note. The appeal was dismissed.