9911796707
TMI Blog2018 (7) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT AHMEDABAD] and held that substantial benefit cannot be denied for minor procedural lapses. Appeal allowed - decided in favor of appellant. - Appeal No. ST/101/2009 - Order No. FO/76366/2018 - Dated:- 22-6-2018 - Hon ble Shri P. K. Choudhary, Member ( Judicial ) And Hon ble Shri C. L. Mahar, Member (Technical) Shri B.N.Chattopadhyay, Consultant for the Appellant Shri A.K.Biswas, Suptd.(AR) for the Respondent ORDER Per Shri P.K.Choudhary The appellant is a Government Contractor and is engaged in the construction of National Highways and roads. For carrying of different materials from one place to other for the purpose of construction of roads and highways the appellant have engaged trucks and /or Goods T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stomer, in relation to transport of goods by road in a goods carriage, from so much of the service tax leviable thereon under section 66 of the said Act, as is in excess of the service tax calculated on a value which is equivalent to twenty five per cent, of the gross amount charged from the customer by such goods transport agency for providing the said taxable service: Provided that this exemption shall not apply in such cases where- (i) The credit of duty paid on inputs or capital goods used for providing such taxable service has been taken under the provisions of the Cenvat Credit Rules, 2004; or (ii) The goods transport agency has availed the benefit under the notification of the Government of India in the Ministry of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said declarations from the GTA for verification. The appellant however, submitted only a certificate from the transporters/truck owners on their letterhead, wherein it has been stated that the credit on duty paid on inputs or capital goods used for providing such taxable service under the said Rules, was not availed. It was declared by the transporters that the benefit of exemption granted under the Notification No.12/2003-ST dated 20.06.2003 was also not availed by them. Ld. Consultant has relied on the following case laws: (i) Commissioner of Central Excise, Vapi vs. Neral Paper Mills P. Ltd. [2009(14) STR 374 (Tri.-Ahmd.)]. (ii) Commissioner of Central Excise,Customs Service Tax, vs. Neral Paper Mills P. Ltd. [2010(20) STR 60 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . She has further submitted that the procedure prescribed is that a declaration by the service provider, in all such cases, on the consignment note, to the effect that the conditions of the exemption notification has been satisfied, would be sufficient for availing of the benefit under the said notifications. She has further submitted that the Tribunal has wrongly come to the conclusion that a declaration by the goods transport agency in the consignment note issued to the effect that neither credit on inputs or capital goods used for provision of service has been taken nor the benefit of Notification dated 20-6-2003 has been taken by the respondent assessee, is required to avail an abatement of 75% in taxable service of goods transport by r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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