9911796707
TMI Blog2018 (7) TMI 1945X X X X Extracts X X X X X X X X Extracts X X X X ..... ed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ded clarification in circular no. 137/154/2008-CX.r dated 21.08.2008, that a general declaration from the GTA would be sufficient. (iii) General declaration of all the transporters engaged by the appellant have been submitted and considered for allowing abatement for the period prior to 27.07.2005. Said declarations should have been considered for allowing abatement for subsequent two months i. e. for the period 27.07.2005 to 30.09.2005 also during which their freight bill was paid inasmuch as the relevant consignment notes were raised prior to 27.07.2005. The Tribunal (Ahmedabad) in the case as reported in 2016 (10) TMI 459 held that" certificate issued by GTA separately can also be considered as sufficient compliance of the said pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal records. 6. On perusal of the records, we find that the period of dispute is from 27.07.2005 to 30.09.2005. 7. We also observed that the issue is no more res-integra in view of the decision of this Bench its vide FO/A/75130-75133/2015 as reported in 2015 (1) TMI 1258- CESTAT, Kolkata in the case of M/s Indian Oil Corporation Ltd. Vs. Commissioner of Central Excise, Bolpur and Commissioner of Central Excise & Service Tax, Patna. Para 4 of the order is reproduced below:- "4. Heard both sides and perused the records. We find that this Tribunal in similar situation in their own case, allowed the appeals of the assessee by way of remand, after making the following observation:- 6. Further we find that the issue of abatement fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , prescribed under the respective notifications, the department insisting for declaration on each consignment note for allowing the abatement under the said Notifications is un-sustainable in law. In these circumstances, the declarations filed by the goods transport agencies (GTA) in their letter-heads or in the respective payment bills certifying that they have not availed CENVAT Credit on inputs or capital goods nor availed the benefit of exemption Notification 12/2003-ST dated 20.06.2003 should have been accepted by the department in extending the benefit of Notification No. 32/2003-ST and 1/2006-ST. In view of the above findings, wo do not see any merit in the impugned orders passed by the Ld. Commissioner. Consequently, the orders are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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