2012 (9) TMI 304

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....nbsp; Heard both sides.   2. Revenue filed this appeal against order in appeal No.70/Bol/2012 dated- 7.3.2012 whereby Ld. Commissioner (Appeal) has set aside the lower adjudicating authority s order.   3. Briefly stated facts of the case are that the respondent is registered under category of goods transport with the Department and they were paying service tax from April, 2005 to Sept....

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.... or capital goods or the CENVAT credit of service tax on input services, used for providing such taxable service, has been taken under the provisions of the CENVAT Credit Rules, 2004 ; or (ii) the service provider has availed the benefit under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2003 Service Tax dated the 20th June, 2003. The conte....

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....d. Commr. (Appeal) in his order has found as under:   I find that the notification no.32/2004-S.T dated 03.12.2004 and 1/2006-S.T dated 01.03.2006 have allowed conditional exemption provided (i) no credit of duty paid on input of capital goods used for providing taxable service has been taken and (ii) not availed the benefit of notification no. 12/2003-S.T dated 20.06.2003. The Department th....

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....t of capital goods used for providing taxable service has been taken and not availed the benefit of notification No. 12/2003-S.T dated 20.06.2003 has become mandatory. Prior to this date that is prior to 12.03.2007 a certificate having the above declarations are also valid to avail the exemption benefit of the notifications. Since the demand pertains to the periods prior to 12.03.2007, the certifi....