2014 (6) TMI 347

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 994 as service recipient. Although there is no endorsement on the consignment that the transporter has not availed Cenvat credit but it is implied that when the transporter has not paid any Service Tax, question of availment of input/input Service Tax credit does not arise. In view of these observations, we do not find any merit in the impugned order. Therefore, impugned order is set aside - Decid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly in case where the transporter has not availed Cenvat credit of inputs or input services availed by them. As no endorsement is on the transport document or consignment, the appellants were denied the abatement as per Notification 32/2004. A show-cause notice was issued. Demands were confirmed, therefore the appellant are before us. 4. After hearing the ld. AR, we find that the appeal itself c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X