2009 (7) TMI 101

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..... uts or capital goods and the benefit of Notification No.12/2003 was not available by the provider of the service. Therefore the benefit of Notification was wrongly granted. – held that - production of certificate is sufficient if the declaration is not given on the consignment note to allow the benefit of above-mentioned Notification – demand is not sustainable.
SHRI S.S. KANG, VICE PRESIDENT .....

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..... not been availed on input or capital goods and benpefit of Notification No.12/2003 was not available were produced before the adjudicating Authority. 4. This fact is not in dispute. Applicant relied upon the decisions of the Tribunal as reported in 2008 (10) S.T.R. 201 (Tri-Ahmedabad) and submitted that production of certificate is sufficient if the declaration is not given on the consignment no .....

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