2018 (7) TMI 1945

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....s of Notification No. 32/2004ST dated 03.12.2004. 2. The Show Cause Notice dated 05.04.2006 was issued alleging that the assessee being the service receiver is not entitled to get the benefit of exemption Notification No. 32/2004-ST and have to pay full rate of tax i.e. 10% on the actual freight paid by them. The assessee is availing credit of duty on all types of inputs and capital goods as well as various input services. Hence, they are also not entitled to get the benefit of exemption Notification No. 32/2004 for avaiment of exemption is concerned. The adjudicating authority confirmed the demand of service tax alongwith interest and imposed penalty under Section 76 of the Finance Act, 1994. Hence, present appeal before the Tribunal....

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....as paid inasmuch as the relevant consignment notes were raised prior to 27.07.2005. The Tribunal (Ahmedabad) in the case as reported in 2016 (10) TMI 459 held that" certificate issued by GTA separately can also be considered as sufficient compliance of the said provisos of Notification No. 32/2004-ST". (Copy enclosed as Annx.-A") (iv) All the GTA were not registered under service tax. So question of their availing CENVAT Credit on inputs/ CG and input services does not arise at all. In such cases, making declaration in their consignment note/ bills is a misnomer. (v) There is no allegation/finding in the instant case that the GTA has either availed CENVAT Credit on inputs/CG & input services for providing their se....

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....ara 4 of the order is reproduced below:- "4. Heard both sides and perused the records. We find that this Tribunal in similar situation in their own case, allowed the appeals of the assessee by way of remand, after making the following observation:- 6. Further we find that the issue of abatement from the taxable value under Notification No. 32/2004-ST or 1/2006ST is no more res integra. This Tribunal in the case of Paliwal Home Furnishing (Supra) had observed that the Notification No. 32/2004-ST and 1/2006-ST do not prescribe any format in which the certificate to the effect of non-availment of CENVAT Credit on inputs or capital goods and benefit of Notification No. 12/2003, to be furnished. Hence, the certificates....