2010 (9) TMI 297

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.... Counsel, for the Appellant. [Order per : K.A. Puj, J. (Oral)]. - The Commissioner of Central Excise, Customs & Service Tax, Vapi has filed this tax appeal under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994, proposing to formulate the following substantial question of law for determination and consideration of this Court :   "Whether th....

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....hallenged before the Commissioner (Appeals). The Commissioner (Appeals) vide his order dated 30-11-2007 allowed the said appeal and set aside the order passed by the Assistant Commissioner. The revenue has taken up the matter before the Tribunal and the Tribunal vide its order dated 26-12-2008 [2009 (14) S.T.R. 374 (Tri.)] confirmed the order passed by the Commissioner (Appeals). 4. Mrs. ....

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.... sufficient for availing of the benefit under the said notifications. She has further submitted that the Tribunal has wrongly come to the conclusion that a declaration by the goods transport agency in the consignment note issued to the effect that neither credit on inputs or capital goods used for provision of service has been taken nor the benefit of Notification dated 20-6-2003 has been taken by....

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.... of Notification No. 12/2003-S.T., dated 20-6-2003. He has, therefore, concluded that the impugned order denying the benefit of Notification No. 32/2004-S.T., dated 3-12-2004 is not correct in law and hence, dismissed the appeal. 7. The Tribunal has, by referring to the judgment of the apex court in the case of CCE v. Dhiren Chemical Industries, 2002 (139) E.L.T. 3 (S.C.), confirmed the o....