9911796707
TMI Blog2018 (7) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 - CESTAT KOLKATA] wherein it is held that in absence of any particular format, declaration under subject notification, the Department cannot insist for declaration on each consignment note for allowing the abatement - The declaration in letter head and payment bill would be sufficient enough for availing the benefit of Notification. Benefit cannot be denied - appeal dismissed - decided against Revenue. - Service Tax Appeal No. 140/2009, C.O. -66/2009 - FO/76227/2018 - Dated:- 6-6-2018 - Shri P.K. Choudhary, Member (Judicial) And Shri Bijay Kumar, Member (Technical) Shri S.S. Chattopadhyay, Supdt. (A.R.) for the Appellant (s) Sri Sarvesh Saraogi, C.A. Sri H. Shukla, C.A. for the Respondent (s) ORDER Per Shri Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd a limited issue of eligibility of abatement of 75% from the gross taxable value of service rendered by a goods transport agency (GTA) as allowed under Notification No. 32/2004-S.T., dated 3-12-2004 or Notification No. l/2006-S.T., dated 1-3-2006. The point of dispute between the appellant and the Revenue was that the declaration required to be filed by the respective goods transport agency as prescribed by the Board in its earlier Circular No. B1/6/2005-TRU, dated 27-7-2005 had not been complied with. In the said Circular, it was clarified that a declaration by a goods transport agency in the consignment note issued to the effect that neither credit on inputs or capital goods used for provision of service had been taken nor the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cular No. B1/6/2005-TRU, dated 27-7-2005 it is clarified that the benefit of availment of abatement may also be extended in past cases if the taxpayers produce a general declaration from the GTA to the effect that neither credit on input or capital goods used for the provision of service has been taken nor the benefit of notification No. 12/2003-S.T. has been taken by them. The ratio laid down in this case has subsequently been followed in the case of M/s. Eastern Coalfields Ltd. Vs. Commr. of Central Excise Service Tax, Bolpur reported in 2013 (29) S.T.R. 314 (Tri.-Kolkata) and Paliwal Home Furnishing Vs. Commr. of Service Tax, Delhi reported in 2011 (22) S.T.R. 531 (Tri.-Del.) . Further, he submits that while issuing the Certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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