https://www.taxtmi.com/caselaws?id=365342 The Tribunal ruled in favor of the appellant in a case concerning differential Service Tax liability on freight charges. The appellant's argument, supported by certificates from service providers, was deemed valid in demonstrating non-availment of CENVAT credit, as required by the Exemption Notification. The Tribunal found the adjudicating authority's dismissal of the certificates as general in nature to be incorrect, citing precedent and emphasizing that specific declarations on each consignment note were not necessary. Consequently, the Tribunal set aside the authority's decision, granting relief to the appellant based on the sufficiency of the evidence provided. en-us Wed, 18 Jul 2018 00:00:00 +0530 Thu, 16 Aug 2018 07:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365342 The Tribunal ruled in favor of the appellant in a case concerning differential Service Tax liability on freight charges. The appellant's argument, supported by certificates from service providers, was deemed valid in demonstrating non-availment of CENVAT credit, as required by the Exemption Notification. The Tribunal found the adjudicating authority's dismissal of the certificates as general in nature to be incorrect, citing precedent and emphasizing that specific declarations on each consignment note were not necessary. Consequently, the Tribunal set aside the authority's decision, granting relief to the appellant based on the sufficiency of the evidence provided. Case-Laws Service Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365342