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TMI Blog2018 (9) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... o. B1/6/2005-TRU dated 27.07.2005 clarified that the declaration submitted by the transporter to the appellant is sufficient to comply with the condition of notification - appellant is entitle to exemption N/N. 32/2004/ST. - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... at concerned transporter has neither availed the Cenvat Credit, in respect of inputs and capital good used for providing goods transport Service and has not availed the benefit of notification No. 12/2003-ST dated 02.06.2003. Accordingly, the condition provided for the notification was complied. He placed reliance on the following judgments: * Commr. Of C.EX. Cus. & S.T. Vs. Neral Paper Mills. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade by the Ld. AR and perused the records. We have gone through the declaration given by the transporter, according to our view it is proper in the light of the board's letter No. B1/6/2005-TRU dated 27.07.2005 the relevant para 31 is reproduced below: "31 Goods Transport Agency An abatement of 75% in taxable service of goods transport 31.1 by road is available on the condition that the goods t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/2003-ST has been taken by them may suffice for the purpose of avilment of abatement by the person liable to pay service tax." In view of above clarification, the declaration submitted by the transporter to the appellant is sufficient to comply with the condition of notification. Accordingly, in our considering view the appellant is entitle to exemption notification No.32/2004/ST. 5. Hence, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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