2018 (11) TMI 1290

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....f are that the Respondent-Assessee, M/s. Hindustan Coca Cola Beverages Pvt. Ltd, Patna, were issued a Show Cause Notice dated 11/09/2007 alleging that they have short paid the Service Tax inasmuch as they had wrongly availed the benefit of 75% abatement on the gross taxable value under Notification No. 32/2004-ST dated 13/12/2004 and Notification No. 01/2006-ST dated 01/03/2006. The period of dispute was from April 2006 to September 2006. It is the case of the Revenue that as per the condition as envisaged under the notification 32/2004-ST (Supra) can be availed provided Cenvat Credit on input /capital goods has not been taken for provision of the service and also benefit of Notification No. 12/2003-ST dated 20/06/2003 has not been availed ....

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....for provision of service has been taken, as substantial compliance of the procedure as laid down by the Board vide Circular No. B1/6/05-TRU dated 27.07.2005 and Section 37 B Order No. 05/01/2007-ST dated 12.03.2007 issued under the Authority of Section 37 B of Central Excise Act, 1944. The Ld. DR for the Revenue, vehemently argued that the Board vide its aforesaid circular as laid down the procedure for taking credit. It is the case of the Revenue that wherever no declaration has been given on the body of the consignment note, it has not been considered as substantial compliance of the Board's Circular and a general declaration in respect of all consignment notes, on the Letter Head of the goods Transport Agency has not been considered a....

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....ng F. No. 137/154/2008-CX.4 dated 21/08/2008 wherein the Board clarifying the earlier Circular No. B1/06/2005-TRU dated 27/07/2005, mentioned that benefit of availment of abatement under Notification No. 32/2004-S.T. be extended to past cases also, if the tax payers produces a general declaration from the GTA to the effect that neither credit on inputs or capital goods nor the benefit of Notification No. 12/2003/ST (Supra) has been taken for provision of outward service. 7. The Ld. advocate strongly contended that the Notification No. 32/2004-ST and 01/2006-ST, do not prescribe any format in which the certificate to the effect of non-availment of Cenvat Credit on inputs or capital goods is to be furnished. Hence, the certificate given by....