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TMI Blog2018 (8) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods transport agency. These certificates are not disputed by the adjudicating authority but were summarily dismissed as being general in nature and not specific to consignments - impugned order has erred i holding so. In the case of Lykes Line Ltd [2016 (11) TMI 192 - CESTAT MUMBAI], similar issue came for consideration, where it was held that Once a transport agency gives the declaration that they are not availing the Cenvat credit, that means they are not availing Cenvat credit in all the transactions. Therefore, individual consignment need not bear such declaration. Appeal allowed - decided in favor of appellant. - Appeal No. ST/713/2009 - FINAL ORDER No. A/30798/2018 - Dated:- 18-7-2018 - Hon ble Mr. M. V. Ravindran, Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise and Service Tax, enclosed the copies of declaration received from the service providers. The said certificates are enclosed herewith in the appeal memoranda and after drawing our attention, submits that adjudicating authority has acknowledged the said certificates but has denied them the benefit of notification only on the ground that these certificates are general in nature. It is his submission that the issue is no more res integra and is covered by the decision of the Tribunal in the case of Lykes line Ltd [2017 (50) STR 51 (Tri.-Mumbai)] and Yash Paper Ltd [2014 (35) STR 407 (Tri.- Delhi)]. 6. Learned Departmental Representative reiterates the findings of the lower authorities. 7. We find that the facts in the case are not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be obtained from the goods transport agency and produce to the department in order to avail the Exemption Notification. Therefore, the Board circular which prescribes the procedure for obtaining the declaration, is not flowing from the Notification. In our view, the Board cannot prescribe any condition or procedure for availing any Exemption Notification. If at all any procedure is required, it should be part and parcel of the Notification, which is not the case here. In the present case, the appellant had provided a declaration from the goods transport agency on their letterhead. It is very surprising to note that the lower authority has discarded the said certificate merely on the ground that the declaration was obtained on the letter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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