2007 (12) TMI 24

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....missioner (Appeals) No. 30/2007/Commr(A)/Raj, dated 20-2-2007. 2. None appeared for the respondent. Heard the learned JDR. 3. The respondent availed services of Goods Transport Agency; as a consignee they paid freight for the incoming consignments and as deemed service provider paid the service tax; they have availed the benefit of Notification No. 32/2004-S.T., dated 3-12-2004 (effective fr....

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....tement of 75% of the value for the purpose of paying service tax does not depend upon the credit being taken on the service tax paid by the present respondent as consignee. 5.1 I have carefully considered the submissions. The Commissioner (Appeals) has allowed the appeal after recording his findings which are as follows : "8. Besides, on going through the overall facts and circumstances of c....

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....oods Transport Agency. Therefore, denial of the Cenvat credit of the service tax on GTS services on the grounds that they are availing the benefit of the 75% abatement under Notification No. 32/2004-S.T., dated 3-12-2004 by the lower adjudicating authority is not justified and not sustainable." 5.2 In respect of tie Goods Transport Agency services, the service provider is undoubtedly goods tran....