2018 (7) TMI 1717

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....re required to pay Service Tax under the category of GTA, which they did by availing the benefit of Notification No.32/2004-ST dated 03.12.2004. The said Notification allows the benefit of abatement to the extent of 75% of the gross amount charged from the customer by the GTA subject to certain conditions. One of the conditions is that no Cenvat Credit on capital goods should have been availed and the other condition is that the GTA should not have availed the benefit of Notification No.12/2003 dated 20.06.2003. 3. The Department issued show cause notice proposing to deny the benefit of abatement under Notification No.32/2004 on the ground that the benefit of such Notification is not available to the appellant, since they were not a GTA bu....

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.... 2011 (271) ELT 362 (Pat.) as well as the Tribunal decision in the case of Commissioner vs. Cadila Pharmaceuticals Ltd. - 2010 (18) STR 611 (Tri. Ahmd.). He submitted that in these decisions, the judicial foram have decided that it is not proper to insist on such certificates at a later date when the assessees may not be in a position to procure such certificates for past consignments. Accordingly, he prayed that the benefit of abatement to be extended to them even for those consignment notes in which they could not provide such certificate. 6. The ld. DR justified the impugned order. He referred to para 7 & 8 of the impugned order and emphasized that the Commissioner (Appeals) has already extended the benefit of abatement in all those cas....

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....he relevant notification whereby the service receiver is liable to pay the tax. The question to be decided is that how exactly it should be determined as to whether the 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 circular cannot be mandatory and cannot be used for denying substantive rights. It is not the case of the Revenue that the appellants have not received the service or service tax has not b....