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TMI Blog2009 (8) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... tion from transporter, on plain paper, consignment notes and on letterheads, that transporters had not availed any credit on inputs/capital goods nor had taken benefit of Notification No. 12/2003-ST, dated 20.06.2003. Adjudicating authority denied the said benefits. Commissioner (Appeals) allowed benefit of Notification No. 32/2004-ST, dated 3.12.2004 on the ground that conditions of said notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that in all the cases they do not have declarations on consignment notes, as specified in the Board's two circulars referred to above. They have not given any reasons for the same, but furnished declarations obtained from the service providers during the course of personal hearing held on 1-5-2008 as clearly recorded in the impugned order. The appellants have clarified in their written submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... head of the transporters to the effect that 'This is to certify that we have issued Consignment Notes for transportation of goods from the various manufacturers to Sirhind Steel Ltd., Odhav, Ahmedabad. We hereby declare and confirm that till date we neither have availed any credit on inputs/Capital Goods nor have taken benefit of Notification No. 12/2003-ST, dated 20-6-2003'. These declarations ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading 'Goods Transport Agency' and they have been held to be deemed service provider under section 68(2) of the Finance Act. They have paid the service tax on the services availed by them as deemed service provider and availed the benefit of Notification No. 32/2004, which enabled them to pay the service tax on a value of 25 per cent of the freight paid to the transporter. The benefit of Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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