9911796707
TMI Blog2013 (4) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... i Agro Oil Industries Ltd. vs. CC, Visakhapatnam in [2011 (1) TMI 715] has observed that GTA service provider is not required to furnish evidence of non-availment of Cenvat scheme to qualify the benefit of Notification No. 32/2004-ST in as much as there is no such conditions in the notification for making declaration on each consignment note. In any view of the matter, we note that in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax liability on the same, as recipient of the said services in terms of Notification No. 32/2004-ST dated 03/12/2004. The said notification grants abetment to the extent of 75% of the cost of the service subject to the condition that the credit of duty paid on inputs or capital goods used for providing such taxable service has not been availed and the goods transport agency has not availed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 32/2004-ST is that the transporters have not filed the requisite certificate and have not stamped the individual GRs, certifying that no credit stand availed by them. The said requirement, is not part of the notification, but stands prescribed by the Board s Circular No. B-1/6/2005-TRU dated 27th July, 2005. The said circular has been the subject matter of various decisions of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no such conditions in the notification for making declaration on each consignment note. To the same effect is another decision of the Tribunal in the case of Andhra Pradesh Paper Mills Ltd. vs. CCE, Visakhapatnam reported in 2010 (19) S.T.R. 557 (Tri. Bang.) and Krebs Biochemicals Indus. Ltd. vs. CCE, Visakhapatnam reported in 2011 (22) S.T.R. 631 (Tri. Bang.). We also note that some of the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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