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TMI Blog2011 (10) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... led - objection of the Revenue is that transporters have made an annual declaration instead of making declaration on each relevant consignment - Decided that notification itself nowhere lays down as to how the said declaration are required to be made. It is only by one of Board's Circular and clarifications that the Revenue is insisting on making declaration on each and every consignment - As in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal i.e. 2006-2007 and 2007-08, they had availed the benefit of abatement in terms of notification No. 32/2004-ST and 1/2006-ST. Exemption in terms of said notification is available subject to the condition that the goods transport agency has not availed any credit of duty paid on inputs or the capital goods used for providing GTA services and has also not availed any benefit in terms of notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al declaration instead of making declaration on each relevant consignment. 5. The appellant's contention is that there is no such requirement of making declaration on each and every relevant consignment, prescribed by the notification in question. The entire gist and intention of the notification is to the effect that double benefit should not be availed by the service provider as well as serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of each and every consignment. As such, Revenue's objection that an annual declaration would not serve the purpose, cannot be appreciated. 8. Apart from the above, we note that issue is covered by various decisions as indicated below:- (1) CCE ST vs. Neral Paper Mills Pvt.Ltd. [2010) (20) STR 601 (Guj); (2) CCE, Vapi vs. Neral Paper Mills P. Ltd. [2009(14) STR 374 (Tri-Ahmd)]; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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