9911796707
TMI Blog2015 (10) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant should give a declaration that no Cenvat credit of input services is taken. It is the argument of the appellant that subsequent Notification No. 13/08-ST dated 01/3/08 did not have any condition that any service tax credit on input services has been taken by the transporters and that subsequent Notification No. 13/08-ST convey the intention of the Government for earlier Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri Ajay Kumar Srivastava, Authorised Representative For the Respondent : Shri B.B. Sharma, A.R. ORDER Per. H.K. Thakur :- This appeal has been filed by the appellant with respect to OIO No. 17/Comm/LKO/ST/2009 dated 31/08/09. The issue involved is service tax liability upon the appellant on transport of goods by road (GTC services) received by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01/3/06 is available if a transporter is not taking any Cenvat credit of the input services used for providing GTA services. Learned AR made the Bench go through para 16.3 of OIO dated 31/08/09 to argue that appellant has not produced any documentary evidence or a certificate certifying that no Cenvat credit has been taken by the transporter and only stand taken by the appellant is that transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that subsequent Notification No. 13/08-ST convey the intention of the Government for earlier Notification No. 1/2006-ST also. The argument made by the appellant is required to be rejected on the grounds that the Notification issued on 01/3/08 cannot be made applicable to the service tax liability for the period 01/1/05 to 31/1/08 when Notification No. 1/2006-ST dated 01/3/06 was operative. Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
