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TMI Blog2014 (3) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 03.12.2004, as amended - original documents are required to be scrutinized, for verifying their claim of abatement. In the result, the matter be remanded to the original authority for consideration of these evidences and examine the eligibility of the benefit of Notification No. 32/2004-ST dt. 3.12.2004 - Decided in favour of assessee. - Service Tax Appeal No.201/2012 - FO/A/71141/2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 03.12.2004 and claimed abatement of 75% from the gross taxable value of the services. The Department denied abatement on the ground that the consignment notes issued by the respective GTA did not bear the declarations indicating that the respective GTAs having not availed cenvat credit on inputs or capital goods and also not availed the benefit of Notification No.12/03-ST dated 26/03/2003. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier not placed before the Ld. Commissioner. The Ld. Advocate offered to make a pre-deposit of Rs.10.00 Lakhs and prays that their case may be remanded to the adjudicating authority for consideration of the evidences adduced by them. 3. Ld. A.R. for the Revenue has no objection in remanding the case as the original set of documents were not produced before the Ld. Commissioner for verification. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are required to be scrutinized, for verifying their claim of abatement. In the result, the matter be remanded to the original authority for consideration of these evidences and examine the eligibility of the benefit of Notification No. 32/2004-ST dt. 3.12.2004. However, we agree with the Ld. A.R. for the Revenue that the applicants be put into terms. Consequently, we direct the appellants to depo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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