2009 (9) TMI 610

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..... mar, Advocate, for the Appellant. Shri M. Vivekanand, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - The original authority allowed the benefit of Notification No. 32/2004-S.T., dated 3-12-2004 to the appellants for GTA services received by them during the period 9/05 to 2/06. Vide the impugned order the Commissioner revised the order of the original authority and denied .....

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..... owed on production of consignment notes carrying evidence of the GTA not having availed Cenvat credit. It is submitted that the notification does not require any such condition to be fulfilled for the appellants to qualify for the benefit. It was for the Department to verify the genuineness or otherwise of the declarations submitted by the appellants. No such verification has been done by the auth .....

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