2018 (9) TMI 751

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....una Ranjan, Superintendent (AR) for the Revenue. ORDER [Order per: M.V. Ravindran] This appeal is filed against Order-in-Revision No. 07/2009 - ST dated 27.03.2009. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding demand of service tax liability on the appellant under the GTA service. Appellant had received services from goods ....

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....he proceeding, on the ground that the appellant had not produced declarations of non availment of CENVAT credit on capital goods & inputs on the consignment notes of the GTA services, in order to avail the benefit of Notification No. 35/2004, after following due process of law, confirmed the demands raised. 4. At the outset, the basis of allegations in the show cause notice issued by Commissioner....