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TMI Blog2019 (4) TMI 1816X X X X Extracts X X X X X X X X Extracts X X X X ..... ce those operators were not registered with the service tax department, there was no question of availment of cenvat benefit in respect of duty/tax paid on the inputs or taxable services. Thus, the conditions of Notification dated 03.12.2004 have been duly complied with by the appellant for the purpose of exemption benefit by way of abatement for payment of service tax. There are no merits in the impugned order passed by the Ld. Commissioner (Appeals) - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 81 of 2009 - A/12222/2019 - Dated:- 2-4-2019 - HON BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) AND HON BLE MR. C.J. MATHEW, MEMBER (TECHNICAL) Shri. Hardik Modh, Advocate for the Appellant Shri. L. Pat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued by the goods transport operator, certifying that no credit on input/capital goods has been taken by them. He further submitted that the transporters engaged by the appellant were not the goods transport agents and mere transport operators and as such, the requirement of issuance of consignment note does not arise. He has relied upon the decision of this Tribunal in the case of S.N.I. Industries Vs. CCE ST, Salem - 2016 (41) STR 563 (Tri.-Chennai), to state that individual truck operator not registered with the service tax department cannot issue any consignment note and also were not permitted to avail cenvat credit on the input, input services and capital goods. 4. On the other hand, Ld. AR appearing for the Revenue reiterated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... individual truck operator/owner for transport of granite blocks from quarry to the factory and from factory to the port of destination and paid service tax on the GTA by availing Notification 32/2004-S.T. Department denied the abatement and demanded differencial duty on the ground that the assessees not fulfilled the condition of the notification. It is pertinent to see the relevant Notification 32/2004 which is reproduced as under :- Service tax payable on 25% of the gross amount charged by Goods Transport Agency (w.e.f. 1-1-2005) In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 issued by the appellants to various individual truck owners, we find there is no document or any consignment note by the assessee. It is pertinent to state that as per GTA rules, the GTA should issue consignment notes and not the individual truck owners. In the present case, since the individual truck operator is not registered with service tax, the question of availing input credit or capital goods credit does not arise. The Board s circular dated 27-7-2005 and 23-8-2007 are applicable to consignment agents who issue consignment notes to, transporters and they have to declare in the invoice that they have not availed any credit. In this case, transport operators who rendered GTA service to assessee are not registered with central exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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