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TMI Blog2017 (7) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant period, whether they were liable to pay on GTA service when services are rendered by individual truck owners was in confusion and there were decisions both in favour of the assessee and the department. Taking these facts into consideration, we find that the penalties imposed both under sections 76 and 78 is unwarranted - penalty set aside. Appeal allowed in part and part matter on remand. - ST/40 & 41/2009 - Final Order Nos. 41192-41193 / 2017 - Dated:- 11-7-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Kannappan, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench The issue involved in both these ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the appellant has not produced documents to establish the non-availment of CENVAT credit and also the non-availment of benefit under Notification No 12/2003-ST. He submitted that the transporters engaged by the appellants were all individual truck owners and there is no question of availing of CENVAT credit. He relied upon the Board s Circular F.No. 137/154/08-CX dated 21.8.2008 and contended that the Board has clarified that the benefit of availment of abatement has also to be extended to cases for the previous period if the taxpayers produce a general declaration that the benefit of Notification No. 12/2003-ST has not been taken. He also relied on the decision of the Tribunal in the case of SNI Industries Vs. Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to pay service tax is eligible for the benefit of abatement as per Notification 32/2004. The difficulty of the persons to comply with the conditions of producing documentary evidence for not availing CENVAT credit etc. has been discussed in the above decision. The appellant has also submitted a declaration that they have not availed the benefit of Notification 12/2003. All these aspects have to be verified by the authorities below and for these reasons, we hold that the matter requires to be remanded to the adjudicating authority for the limited purpose of considering whether the appellant is eligible for getting the benefit of Notification as per the circular relied upon as well as the decision cited supra and relied by the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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