TaxTMI 
TaxTMI 
2013 (6) TMI 201
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....the manufacture of petroleum product and received services provided by Goods Transport Agency (GTA) and accordingly registered with the Service Tax Department for payment of Service Tax. While discharging the Service Tax, the appellant had availed benefit of Notification No. 32/2004-S.T., dated 3-12-2004 and Notification No. 1/2006-S.T., dated 1-3-2006 as applicable during the material period. Show cause notices were issued to them denying the benefit of the said exemption Notification as the appellant had failed to fulfil the conditions of the said Notification inasmuch as they could not produce the relevant consignment note indicating necessary declaration from transport agency that neither credit on input or on capital goods and benefit ....
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..... bearing F. No. 137/154/2008-CX.4, dated 21-8-2008 wherein clarifying the earlier Circular No. Bl/6/2005-TRU, dated 27-7-2005, it is mentioned that the benefit of availment of abatement under Notification No. 32/2004-S.T. or 1/2006-S.T. be extended to past cases also, if the tax payers produce a general declaration from the GTA to the effect that neither credit on input or capital goods used for provision of service has been taken or benefit of Notification No. 12/2003-S.T. has been taken by them. Ld. Advocate had also placed reliance on judgments of the Tribunal in the case of Paliwal Home Furnishing v. Commissioner of Service Tax, Delhi -2011 (22) S.T.R. 531 (Tri.-Del.) and also Micromatic Grinding Technologies Ltd. v. CCE, Ghaziabad - 2....
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....capital goods nor benefit of Notification No. 12/2003. On the other hand, the appellant had claimed that the declarations were furnished by the respective goods transport agencies in their letter-head declaring that they had not availed the credit of duty paid on inputs or capital goods nor benefit of Notification No. 12/2003 had been availed. Besides, in the statement of Bills paid towards transport charges to the respective transport agencies, the said declaration was also made. We find that the ld. Commissioner has denied the benefit of said Notification on the ground that the procedure for availing the benefit of said Notification laid down by the C.B.E. & C. in its Circular dated 27-7-2005 and Section 37B Order No. 5/01/2007/S.T., date....
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....s Tribunal at para 7 observed as follows :- "7. After appreciating the submissions made by both sides, we find that the notification itself nowhere lays down as to how the said declaration are required to be made. It is only by one Board's Circular and clarifications that the Revenue is insisting on making declaration on each and every consignment. Apart from the fact that this is a technical ground, we also note that the GTA providers having made an annual declaration in respect of the consignment, the fact of the same would be as if such declarations have been made in respect of each and every consignment. As such, Revenue's objection that an annual declaration would not serve the purpose, cannot be appreciated." 7. We are in agreem....