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of <h1>Tribunal upholds decision in favor of goods transport service provider on service tax exemption appeal.</h1> <h3>Commr. of Central Excise, Bolpur Versus M/s. Graphite India Ltd.</h3> Commr. of Central Excise, Bolpur Versus M/s. Graphite India Ltd. - TMI Issues:Appeal against setting aside lower adjudicating authority's order regarding service tax exemption under specific notifications.Analysis:The case involves an appeal filed by the Revenue against an order setting aside the lower adjudicating authority's decision. The respondent, a goods transport service provider, was paying service tax and availing benefits under specific notifications. The Revenue contended that the respondent did not fulfill the conditions of Notification No. 1/2006-ST, mainly related to CENVAT credit and endorsements on invoices. The respondent argued that they made a general declaration as per Board Circular, fulfilling the conditions. The Tribunal examined the records and noted that the Department had prescribed requirements for certificates on consignment notes. However, a Ministry of Finance order clarified that certificates or declarations were valid for availing exemption benefits before a certain date. Relying on a precedent, the Tribunal accepted the certificates produced by the respondent for the period in question, setting aside the demand. The Tribunal upheld the decision of the Ld. Commissioner (Appeal) who accepted the certificates and dismissed the Revenue's appeal for lack of merit.
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