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TMI Blog2019 (11) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... the Goods Transport Agencies to the effect that they have not availed the benefit of CENVAT credit - HELD THAT:- The issue in dispute is the claim of abatement by the appellant to the extent of 75% in terms of N/N. 32/2004 dated 3.12.2004. The issue is no more res integra and stands settled in favour of the appellant in the case of LYKES LINE LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant is a manufacturer of excisable goods and received services in the form of Goods Transport Agency service. The appellant was required to discharge service tax on the GTA service received by them in terms of reverse charge provisions. They discharged service tax after availing the abatement of 75% on the gross value of GTA service in terms of Notification No.32/2004-ST dated 3.12.2004. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 32/2004 dated 3.12.2004. After considering various case laws relied upon by the appellant, it is seen that the issue is no more res integra and stands settled in favour of the appellant in the case of Lykes Line Ltd. Vs. CST, Mumbai: 2017 (50) STR 51 (Tri.-Mum.), in which the Tribunal has taken the view that the condition if any imposed on the GTA cannot be practically complied by the recipien ..... X X X X Extracts X X X X X X X X Extracts X X X X
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