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TMI Blog2011 (7) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... r cases the question is of eligibility to 75% abatement of the freight charges by the goods transport agency a service provider - Held that: even Board Circular No. 37B also indicates that the procedure prescribed in the Board Circular, is that a declaration by the service provider, in all such cases, on the consignment note, to the effect that the conditions of the aforesaid exemption notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he value of the freight charges, as they have not given the declaration on the consignment notes as required by law. 3. Ld. Counsel would submit that in this case the appellants had given the consolidated declarations about the non-availment of Modvat credit in pursuance to the conditions laid down in Notification No. 32/04-S.T. It is his submission that the said condition was correctly followed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that the procedure for availment of 75% of the abatement has to be taken in the proper form i.e. the consignment note should have declaration that the service provider has not availed the benefit of Modvat or Cenvat. It is also submitted that the Board s Circular No. 37B Order No. 5/1/2007-S.T., dated 12-3-2007 clearly lays down the requirement as regards the procedure for the declaration on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service provider. In our considered view the decisions of the co-ordinate Bench and in appellant s own case, prima facie covers the issue in favour of the appellant. We find that even Board Circular No. 37B also indicates that the procedure prescribed in the Board Circular, is that a declaration by the service provider, in all such cases, on the consignment note, to the effect that the conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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