2018 (7) TMI 430

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....-ST dated-3.12.2004 which is not admissible to them. Notification No. 35/2004-ST dated-3.12.2004 for the period 01/05 to 09/05 resulting in short levy of Rs. 4,18,25,298/-. Also, there was nothing in record to show that the Respondent assessee has fulfilled the mandatory condition by proviso (i) & (ii) of Notification No.32/2004-ST, while availing the above benefit. The Show Cause Notice was thus issued to the appellant Respondent which was adjudicated vide impugned order dropping the demand as a whole consequently no imposition of Interest and Penalty. 3. Ld. C.A. on behalf of the noticee submit that the issue is no longer res integra in view of decision of this Hon'ble Tribunal in the case of Indian Oil Corpn. Ltd. Vs. Commr. of Centra....

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....m the respective transport agency in each consignment note to the effect that they had neither availed credit on inputs or 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 sa....

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....appearing on behalf of the Revenue states that the adjudication order is legally not correct as the Respondent has not fulfilled the condition (i) & (ii) of the Notification No.32/2004-ST in as much as they have not produced the requisite certificate in required format. As per the Notification, the benefit is available only to those who has not availed the Cenvat Credit on duty paid inputs or capital goods for providing taxable service and also the benefit of Notification No. 12/2003 (ST) dated-20/6/2003. He has drawn attention to the certificate which reads as under: "Certified that (1) We have not availed the credit of duty paid on inputs Or capital goods used for providing the taxable service as per the invoice/bill, under the provisi....