2018 (8) TMI 735

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.... Kumar Singh, Superintendant (AR), for Respondent ORDER Per: Archana Wadhwa The appellants are registered with the Department under Service Tax as also under Central Excise. They were availing GTA services for transportation of the goods and were required to pay service tax on the said services on Reverse Charge Basis. They paid the service tax on the said service by availing the abatement up t....

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....e present appeal by the appellant. 3. It is seen that the appellant during the course of adjudication had taken a categorical stand before the authorities that none of the transporter, whose services were availed by them were registered with service tax department and as such the question of availment of Cenvat credit by them does not arises, neither they could have availed the exemption Notifica....

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.... the Tribunal, observed that the procedure of endorsing the consignment note was prescribed by the CBEC only and was not a part of the notification. Such procedure prescribed by the Board cannot be said to be mandatory and the same cannot be adopted for denying substantive right especially when it is not the case of the Revenue that credit has been availed by the transporter. 5. In the present ca....