2015 (1) TMI 1258

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....MBER For the Petitioner : Shri Biswajit Mukherjee, Advocate For the Respondent : Shri K.Chowdhury, A.R. (Supdt.) ORDER PER DR. D. M. MISRA These four Appeals are filed against respective impugned Orders-in-Original. Since a common issue is involved, all the Appeals are taken up together for disposal. 2. Ld. Advocate, Shri Biswajit Mukherjee for the Appellant, has submitted that d....

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....it under Notification No.12/03-ST dated 20.06.2003 in rendering the transport service to the Appellant. He also submits that in their own case, this Tribunal, vide Order No.A-510-511/KOL/2012 dated 20.06.2012, had allowed their appeals and remanded the case to the Adjudicating Authority for verification of the documents. 3. Ld. AR for the Revenue has submitted that he has no objection in remand....

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....ot insist that such certificate should be on each consignment note. Further, in Micromatic Grinding Technologies Ltd. (supra) case, the said view was echoed and this 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 ....

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....In these circumstances, the declarations filed by the goods transport agencies (GTA) in their letter-heads or in the respective payment bills certifying that they have not availed CENVAT Credit on inputs or capital goods nor availed the benefit of exemption Notification 12/2003-ST dated 20-06.2003 should have been accepted by the department in extending the benefit of Notification No.32/2003-ST an....