9911796707
TMI Blog2013 (11) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... to consider other mode and manner of evidence to consider the claims of the benefit of abatement. Sample copies of the certificates issued by the G.T.A., which were furnished before the learned Adjudicating Officer while claiming refund, are on record, and appears to the effect that such abatement had not been claimed by G.T.A. We are of the view that the same had adequate evidentiary value in a situation of confusion created by the authorities by issuance of the redundant circular dated 30-3-2005 - Following decision of CCE, Patna Vs. H.T. Media [2011 (4) TMI 172 - Patna High Court] - It is appropriate that the matter should be remanded to the Commissioner (Appeals) to decide the appeal on merit - Decided in favour of assessee. - ST/535/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, the Commissioner (Appeals) directed them to predeposit 50% of tax and penalty. The applicant deposited Rs.2,47,965/- and filed a modification application. Commissioner (Appeals) without considering the modification application dismissed the appeal. 4. The learned AR on behalf of the Revenue submits that the Commissioner (Appeals) had given a detailed finding on merit. He reiterates the findings of the Commissioner (Appeals). 5. After considering the submissions of both sides and on perusal of records, we find that CBEC vide Circular dated 27.7.2005 clarified that a declaration by the GTA in the consignment note issued, may suffice for the purpose of availment of abatement by the person liable to pay service tax. The relevant portio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. In other words, it is open to the discretion of the learned authorities under the Act to consider other mode and manner of evidence to consider the claims of the benefit of abatement. Sample copies of the certificates issued by the G.T.A., which were furnished before the learned Adjudicating Officer while claiming refund, are on record, and appears to the effect that such abatement had not been claimed by G.T.A. We are of the view that the same had adequate evidentiary value in a situation of confusion created by the authorities by issuance of the redundant circular dated 30-3-2005. We consider the evidence produced by the assessee to claim the benefit of abatement and consequent refund to be surely in substantial compliance of circular ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
