2018 (2) TMI 726

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..... credit - decision in the case of Lykes Line Ltd. Versus Commissioner of Service Tax, Mumbai-I [2016 (11) TMI 192 - CESTAT MUMBAI] referred. The appellant had produced a general certificate of the GTA indicating that no credit was being availed by him - if a certificate to the effect that no credit has been availed by the GTA stands produced in respect of a few number of invoices, the same would .....

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..... 2. Proceedings were initiated against the appellant for denial of such abatement on the ground that they have not established that the GTA had not availed the cenvat credit in respect of capital goods and as such condition of the notification stands violated. Such proceedings resulted in confirmation of demands alongwith confirmation of interest and imposition of penalty. 3. After hearing both .....

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..... such certificate should be in respect of each and every consignment note. We find no merits in the above view of the Revenue inasmuch as if a certificate to the effect that no credit has been availed by the GTA stands produced in respect of a few number of invoices, the same would reflect upon the same fact that credit was not being availed in respect of balance invoice/consignment notes also. .....

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