2018 (8) TMI 814

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....ri N. Bhanu Kiran, Superintendent/AR for the Respondent ORDER [Order per: M.V. Ravindran] 1. This appeal is directed against Order-in-Original No.02/2009-ST-ADJNHYD- III-COMMR., dated 30.04.2009. 2. Heard both sides and perused the records. 3. On perusal of records, the issue that falls for consideration is whether the differential Service Tax liability as confirmed by the adjudicating author....

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.... to our notice that they had, during the course of personal hearing before the adjudicating authority, as directed by the Commissioner of Customs, Central Excise and Service Tax, enclosed the copies of declaration received from the service providers. The said certificates are enclosed herewith in the appeal memoranda and after drawing our attention, submits that adjudicating authority has acknowle....

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.... specifically stated in the declaration that they had not availed credit of duty paid on inputs or capital goods while rendering the services of goods transport agency. These certificates are not disputed by the adjudicating authority but were summarily dismissed as being general in nature and not specific to consignments. We find that the impugned order has erred in holding it so. 9. In the case....

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.... be obtained from the goods transport agency and produce to the department in order to avail the Exemption Notification. Therefore, the Board circular which prescribes the procedure for obtaining the declaration, is not flowing from the Notification. In our view, the Board cannot prescribe any condition or procedure for availing any Exemption Notification. If at all any procedure is required, it s....