2024 (1) TMI 1540

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....chnical) For the Appellant : Ms. Udita Saraf, Advocate For the Respondent : Shri S.S. Chattopadhyay, Authorized Representative ORDER PER ASHOK JINDAL : The appellant is in appeal against the impugned order demanding reversal of cenvat credit availed by the appellant on "Goods Transport Agency" services. 2. The facts of the case are that the appellant is engaged in the manufacture....

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....e, therefore, they are not entitled to take the benefit of the said Notification. Accordingly, a show-cause notice was issued on 08.05.2008 by invoking extended period of limitation. 2.3 During the course of proceedings, the appellant produced the evidences in the form of declarations from all the "Goods Transport Agency" services declaring that during the relevant period, cenvat credits in res....

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....t of inputs/capital goods and they have not availed the benefit of Notification No.12/2003-ST dated 20.06.2003. Therefore, the appellant is entitled to take the benefit of Notification No.32/2004-ST dated 03.12.2004 and the proceedings be set aside. To support her contention, she relies on the decision of this Tribunal in the case of CCEx., Vapi Vs. Unimark Remedies Limited reported in 2009 (15) S....

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....uce copy any copy of consignment notes confirming that the service provider has not taken cenvat credit on inputs/capital goods and has not availed the benefit of Notification No.12/2003-ST dated 20.06.2003. We find that during the course of adjudication, the appellant could able to produce the declaration from the service provider that they have not taken the cenvat credit on inputs/capital goods....