2018 (7) TMI 1924

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.... contractors for transportation of coal within the mining areas. 2. Service tax on Goods Transport Service was made applicable w.e.f. 1st January, 2005. As per the applicable legal provisions, the services provided by transportation agencies were made taxable in the hands of recipient of services under reverse charge. The appellant has paid service tax on transportation services under reverse charge after claiming the prescribed abatement of 75% on the freight amount. The said abatement is subject to the condition that the transporter has not availed the benefits of CENVAT credit and Notification No. 12/2003-ST. 3. The appellant has obtained declaration on the letterheads of the transport contractors confirming the above compliance, i....

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....that there is no condition prescribed in the relevant Notifications bearing nos. 32/2004-ST dated 03.12.2004 and 1/2006-ST dated 01.03.2006 to obtain the required declaration on the consignment notes. A general declaration on the letterhead is sufficient to enable the assessee to claim the prescribed abatement. He relied upon the case of IOCL vs. CCE Patna reported in 2013 (29) STR 524 (Tri-Kol) and Ganesh Cement Pvt Ltd. vs. CCE Allahabad reported in 2018 (12) GSTL 92 (Tri- All). The Ld. CA also contested the demand on limitation. 7. The Ld. A.R. for the Department supports the findings of the Ld. Commissioner and submits that appellant is not entitled for the abatement benefits in absence of declaration on the consignment notes. 8. ....

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....uch declarations have been made in respect of each and every consignment. As such, Revenue's objection that an annual declaration would not serve the purpose, cannot be appreciated." 7. We are in agreement with the aforesaid judgments. In absence of any particular format prescribed under the respective notifications, the department insisting for declaration, on each consignment note for allowing the abatement under the said Notifications is unsustainable in law. In these circumstances, the declarations filed by the goods transport agencies (GTA) in their letter-heads or in the respective payment bills certifying that they have not availed Cenvat credit on inputs or capital goods nor availed the benefit of exemption Notification 12/....