2018 (8) TMI 1019

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R) For the Respondent ORDER Per: S.S. GARG The present appeal is directed against the impugned order dt. 29/08/2008 passed by the Commissioner(Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. 2. Briefly, the facts of the present case are that the appellants are manufacturers of excisable goods and have received the services from transport agency. Since th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....annexed with the appeal papers. He further submitted that once the GTA gave the declaration that they have not availed the CENVAT credit on inputs and capital goods, the service receiver is eligible for the abatement under Notification No.32/2004-ST. The declaration may be in general or in their letter head and it need not be in each consignment note. In this regard, he relied upon the following d....