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TMI Blog2013 (6) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/2003-S.T., dated 20-6-2003 should have been accepted by the department in extending the benefit of Notification No. 32/2003-S.T. and 1/2006-S.T. - Decided in favor of assessee. - ST/56 & 87/2008 - A-510-511/KOL/2012 - Dated:- 20-6-2012 - Shri S.K. Gaule and Dr. D.M. Misra, JJ. Dr. Samir Chakraborty, Advocate, for the Appellant. Shri S. Misra, Addl. Commissioner (AR), for the Respondent. ORDER These two appeals are filed against orders-in-original Nos. 06-07/S.T./Commr./2007, dated 17-12-2007 and 03/S.T./Commr./2008, dated 29-2-2008 passed by the Commissioner of Central Excise, Patna Commissionerate. 2. Briefly stated facts of the case are that the appellants are engaged in the manufacture of petroleum product and recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certified that the transporters had not availed the credit of duty paid on inputs or capital goods nor any benefit under Notification No. 12/2003-S.T., dated 20-6-2003. Ld. Advocate has submitted that it is not necessary to declare or certify on each and every consignment note issued by the transport agency that they had not availed Cenvat credit on capital goods or inputs or availed benefit of Notification No. 12/2003-S.T. It would suffice if the respective transport agencies furnish a declaration in any form stating that they have not availed Cenvat credit on capital goods or inputs and/or availed benefit of Notification No. 12/2003-S.T. The ld. Advocate referred to the Circular of C.B.E. C. bearing F. No. 137/154/2008-CX.4, dated 21-8- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd in its earlier Circular No. B1/6/2005-TRU, dated 27-7-2005 had not been complied with. In the said Circular, it was clarified that a declaration by a goods transport agency in the consignment note issued to the effect that neither credit on inputs or capital goods used for provision of service had been taken nor the benefit of Notification No. 12/2003-S.T. had been taken by them would suffice for the purpose of availment of abatement by the person liable to pay the Service Tax. It is the allegation of the Revenue that the appellant had failed to produce declaration from the respective transport agency in each consignment note to the effect that they had neither availed credit on inputs or capital goods nor benefit of Notification No. 12/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt from the taxable value under Notification No. 32/2004-S.T. or 1/2006-S.T. is no more res integra. This Tribunal in the case of Paliwal Home Furnishing (supra) had observed that the Notification No. 32/2004-S.T. and 1/2006- S.T. do not prescribe any format in which the certificate to the effect of non-availement of Cenvat credit on inputs or capital goods and benefit of Notification No. 12/2003, to be furnished. Hence, the certificates given by the GTA on their letter-heads has been held to be sufficient and the department cannot insist that such certificate should be on each consignment note. Further, in Micromatic Grinding Technologies Ltd. (supra) case, the said view was echoed and this Tribunal at para 7 observed as follows :- 7. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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