9911796707
TMI Blog2013 (2) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... has given a general declaration as regards non availment of cenvat credit – Held that:- Following the decision in case of ARANI AGRO OIL INDUSTRIES LTD. (2011 (1) TMI 715 - CESTAT, BANGALORE) that recipient of GTA service was not required to furnish evidence of not availing cenvat scheme to qualify for the disputed benefit. Moreover, the benefit is denied for the reason that declaration of GTA as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t without filing declaration on each and every consignment notes as regards non availment of cenvat credit by the transporters. 3. After hearing both sides for sometime on the stay petition, we find that the appeal itself can be disposed of at this juncture. Hence, we allow the stay petition and take up the appeal for disposal. 4. The issue involved in this case is regarding eligibility of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m service tax in excess of 75% of the tax due. The demand pertains to GTA service availed by the appellant during the year September, 2005 to February, 2006. The said benefit was allowed to the appellants for the previous period. The impugned order is challenged on the basis that the appellants had satisfied the necessary conditions prescribed in the Notification 32/2004-ST. They had filed a conso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 18 STR 47 (Tri.-Bang.) and the CCE, Vizag Vs. M/s. A.P. Paper Mills Ltd. - 2010 (17) STR 242 (Tri.-Bang.). The Tribunal had held in these decisions that a recipient of GTA service is not required to furnish evidence of GTA not availing benefit of Cenvat scheme to qualify for the benefit of Notification 32/2004-ST. It was also held that the requirements prescribed in the Circular cannot overr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be a condition not present in the Notification. In the circumstances, we find that the impugned order is not in accordance with law. We set aside the same and allow this appeal. The stay petition also gets disposed of. 5. Since the issue is now covered in favour of the assessee, we do not find any reason to sustain the impugned order before us. Accordingly, the impugned order is set-aside and ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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