2015 (10) TMI 782

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....or the Petitioner : Shri Ajay Kumar Srivastava, Authorised Representative For the Respondent : Shri B.B. Sharma, A.R. ORDER                  Per. H.K. Thakur :- This appeal has been filed by the appellant with respect to OIO No. 17/Comm/LKO/ST/2009 dated 31/08/09. The issue involved is service tax liab....

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....alf of the Revenue argued that benefit of 75% abatement under Notification No. 1/2006-ST dated 01/3/06 is available if a transporter is not taking any Cenvat credit of the input services used for providing GTA services. Learned AR made the Bench go through para 16.3 of OIO dated 31/08/09 to argue that appellant has not produced any documentary evidence or a certificate certifying that no Cenvat cr....

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....ny condition that any service tax credit on input services has been taken by the transporters and that subsequent Notification No. 13/08-ST convey the intention of the Government for earlier Notification No. 1/2006-ST also. The argument made by the appellant is required to be rejected on the grounds that the Notification issued on 01/3/08 cannot be made applicable to the service tax liability for ....