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TMI Blog2010 (12) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... d its successor Notification No. 1/06-ST is subject to condition that the Cenvat credit on the inputs or capital goods used for providing the GTA service has not been availed by the GTA or benefit of exemption Notification No. 12/03-ST dated 20-6-2003 has not been availed by the GTA and the Notification does not prescribe any format in which the certificate to this effect is to be provided,the certificates given by the GTAs on their letter heads in this regard are sufficient and the Department cannot insist that such certificates should on each consignment note - Decided in favour of assessee. - 704 OF 2010 - ST/106/2010 - Dated:- 3-12-2010 - JUSTICE R.M.S. KHANDEPARKAR, RAKESH KUMAR, JJ. ORDER Rakesh Kumar, Judicial Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngwith interest and imposition of penalty on them under section 76. The show cause notice was adjudicated by the Assistant Commissioner vide order-in original No. 302-313/AC/AS/ST/PNP/08 dated 18-8-2008 by which the service tax demand was confirmed alongwith interest and penalty of equal amount was imposed on them under section 76 of the Finance Act, 1994. On appeal to Commissioner (Appeals) against the Assistant Commissioner s order, the Commissioner (Appeals) vide final order No. 365/MA/RTK/2009 dated 26/11/2009 upheld the Assistant Commissioner s order. In the course of the proceedings before the Commissioner (Appeals), though the appellant pleaded that they had produced the required declarations regarding non-availment of Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2 Shri Amrish Jain, the learned Departmental Representative defended the impugned order reiterating the Commissioner (Appeals) s findings. 3. We have carefully considered the submissions from both the sides and perused the records. 4. It has not been denied by the Department that the certificate regarding non-availment of Cenvat credit and benefit of exemption under Notification No. 12/03-ST from the respective Goods Transport Agencies had been produced by the appellant. When the exemption under Notification No. 32/04-ST and its successor Notification No. 1/06-ST is subject to condition that the Cenvat credit on the inputs or capital goods used for providing the GTA service has not been availed by the GTA or benefit of exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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