2010 (1) TMI 510

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t it is not essential that declaration about non-availment of Cenvat credit on inputs and capital goods is required to be made by GTA for the purpose of availment of Cenvat credit of service tax paid Notification No. 32/2004-ST provides for abatement of 75 per cent from the value of GTA service if the service provider has not availed the benefit of Cenvat credit on inputs and capital goods. Furthe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e service provider, it would be sufficient.  2. Learned DR on behalf of revenue submits that according to the Circular No. B1/6/2005-TRU, dated 27-7-2005, the service provider has to make a declaration on the consignment that the conditions of the exemption, notifications have been satisfied. He submits that this requirement is mandatory and therefore, the Commissioner (Appeals) has erred in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X