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TMI Blog2013 (12) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 notification have been satisfied, would be suffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Jan 09 was confirmed against the applicant by denying the abatement of 75% of the freight charges as provided in notification 32/2004 ST and 1/2006-ST for the reason that the applicant did not produce the documents showing that the transporter was not availing benefit of Cenvat credit on inputs and capital goods used for providing transportation service. Revenue was of the view that the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cates in some cases before Commissioner (Appeals) who pointed out some defects in the certificates. He submits that he is in a position to produce certificates as requried. Where the service recipient is paying tax, this condition has to be construed liberally because the condition is with reference to the transporter and not with reference to the person receiving tax. Only very few major transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted declarations in respect of different transporters and raised the argument that each of them was individual and none of them was registered with service tax department to take Cenvat credit. The Tribunal in the case of IOCL Vs. CCE-2012 (25) S.T.R. 164 (Tri. - Kolkata) has taken a prima facie view that declaration given by the transport operators in a consolidated manner should serve the purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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