2018 (5) TMI 876

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..... onsignment notes and sample copies of the same were put before the lower authority - However, the adjudicating authority chose to ignore the same and did not discuss the same in his findings - appeal dismissed - decided against Revenue.
Dr. D. M. Misra, Hon'ble Member (Judicial) And Mr. Devender Singh, Hon'ble Member (Technical) For the Appellant : Shri S. N. Gohil, AR For the Respondent : Shri J. Surti, Advocate ORDER Per : Dr. D. M. Misra The facts of the case, in brief, are that the Respondent has paid service tax on GTA Service after availing the abatement of 75% on freight paid by them to the Goods Transport operator on the transportation of their goods during the period Jan 05 to March 06. The said abatement is available o .....

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..... vailment of CENVAT credit on inputs and/or capital goods and benefit of Notification No. 12/2003-ST dated 12.06.2003, as amended. 3. The Ld. Advocate for the Respondent reiterated the findings of the Ld. Commissioner (Appeals) and submitted that the Hon'ble High Court of Patna in the case of Commissioner of Central Excise vs. H.T. Media 2011 (271) ELT 362 (Pat.) held that sample certificates issued by the GTA showing that they had neither availed credit nor benefit of exemption Notification, is sufficient and substantial compliance of the condition of Notification No. 32/2004-ST dated 03.12.2004 in claiming the abatement. He has also relied on the judgement of this Tribunal in the case of Managing Director of U.P. State Bridge Corporation .....

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..... ction of confirming the demand on above ground is against the clarification given by the Board and hence can not be accepted. The adjudicating authority has also found that the appellants have not followed the conditions of the notification. In this respect I find that the adjudicating authority has nowhere elaborated as to which conditions of the notification, the appellants have not followed. On plain reading of the Notification No. 12/2003-St dt. 20.06.2003, 32/2004-ST dt. 03.12.2004 and Board Circular No. B1/6/2005-TRU dt. 27.07.2005, I find that the abatement of 75% in taxable service of goods transport by road is available on the condition that the GTA has not availed credit on inputs and capital goods used for providing taxable servi .....

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