9911796707
TMI Blog2008 (8) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... doubt has been raised that the GTAs concerned might have availed credit – no verification has been made by Revenue - moreover appellant produced endorsements in the bills & declarations from concerned GTAs - appeal is allowed by way of remand - 475 of 2008 - ST/236 OF 2008 - Dated:- 6-8-2008 - Justice S.N. Jha, President and M. Veeraiyan, Member (Technical) Ms. Reena Khair, Advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to fulfilment of the conditions that the GTA did not avail the credit of duty paid on inputs or capital goods used for rendering such taxable service. A show cause notice was issued that the appellant has not produced evidence in the form of declaration in each of the consignment indicating that the GTA has not availed the said credit and accordingly confirmed demand of Rs. 1,31,73,173/- as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e GTA with the excise Department. 3.2 Denial of the benefit of notification No. 30/2004 for not following the procedure prescribed by the Board vide clarification dated 27th July 2005 may not be warranted. The conditions of Notification No. 30/2004 has been substantially complied with as per the evidence produced by them before the adjudicating authority. She also relies on the latest clarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to pay tax could be on the consignee or consigner or GTA. The benefit of Notification No. 32/2004 is subject to the condition mentioned therein regarding non availability of cenvat credit by the concerned GTA. There is neither any allegations in the show cause notice and nor finding in the order-in-original that the GTA have availed cenvat credit on inputs and capital goods and therefore the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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