2008 (5) TMI 97

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.... the Revenue is directed against the order of Commissioner of Central Excise (Appeals) setting aside the order-in-original of the Assistant Commissioner and allowing the appeal of the respondent. The respondent is a recipient of 'goods transport agency' service. The dispute relates to availment of the benefit of abatement on the gross amount charged from the customer in terms of Notification No. 32/2004-S.T., dated 3-12-2004. The Notification reads as under :- "In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in public interest so to do, hereby exempts the taxable service provided by a goods transport agency to a custom....

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.... so-called declaration purportedly by the transporters on their letterheads on behalf of the concerned transport agency, claiming the benefit of abatement. The Assistant Commissioner found that the declarations were photocopies and they did not tally with another set of photocopies of similar declarations filed at the time of hearing. He concluded that the respondent had failed to make out a case for availment of the exemption notification. He accordingly confirmed a demand of Rs. 1,57,204/- towards service tax with interest. He also imposed penalty of equal amount under Section 76 of the Finance Act. 4. On appeal by the respondent, the Commissioner (Appeals) noted that a claim for abatement can be allowed provided no cenvat credit has b....