2018 (8) TMI 957

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....ate For the Appellant Dr. J. Harish, AR For the Respondent ORDER Per: P. ANJANI KUMAR The appellants, M/s. San Engineering & Locomotive Co. Ltd., have been served with show-cause notice by the Department following audit objection that the abatement claimed by them in terms of Notification No.32/2004-ST dated 3.12.2004 was not declared with the Department and are not eligible for the ab....

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....8 (10) STR 201 (Tri.-Ahmd.) • Ganesh Cement Pvt. Ltd. vs. CCE: 2018 (12) GSTL 92 (Tri.-All.) • CCE vs. Sangam Structurals Ltd.: 2015 (39) STR 1034 (Tri.-Del.) • Lykes Line Ltd. vs. CST: 2017 (50) STR 51 Wherein it was held that a general certificate/declaration by GTA indicating that no credit was availed by them is enough and there is no merit in the cont....