2016 (10) TMI 459

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.... Amit Mishra, Authorised Representative For the Respondent : Shri P. P. Jadeja, Advocate ORDER Per : Mr. P. M. Saleem Heard both sides and perused the records. 2. On careful consideration of the arguments of both sides and examination of the records, we find that the issue herein is whether the respondents are eligible to take the abatement of 75% of the value of the GTA Services as....

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....engaged in manufacture of P&P medicaments and is also engaged in providing taxable service under the category of Technical Inspection & Certification Service and in the capacity of service receiver, the respondents was liable to pay the service tax on Goods Transport Service. Tribunal considered the Notification No. 32/2004-S.T., dated 3-12-2004 which provided for abatement of 75% of the gross amo....

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.... conditions are fulfilled. The Board had clarified that the endorsement has to be made on the consignment note. Further, we have to take note of the fact that the notification, as such, does not stipulate any such condition. Notification requiring the receiver of the service to pay the tax also does not stipulate any such condition. Therefore, the requirements prescribed by the Board as per circul....

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....ibunal ( Tribunal for short), dated 6-8-2009 by which appeal of the department came to be dismissed. The issue pertains to filing of general declaration instead of consignment-wise declaration by assessee declaring that cenvat credit is not available. Against the decision of the competent authority dated 7-1-2009, the Commissioner (Appeals) allowed the appeal of the assessee holding that assessee ....