At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
By, THE HONOURABLE MS. JYOTI BALASUNDARAM
By, VICE PRESIDENT
Ms.P.K.Shubalakshmi, Advocate. Shri C.Rangaraju, SDR
In this case, the benefit of exemption in terms of Notification No.32/2004-ST dt. 3.12.04 has been denied to the appellants herein who had incurred freight charges for GTA service, on the ground that they had not produced originals of the declarations from transporters to the effect that they (transporters) had not availed CENVAT credit on inputs and capital goods used for providing GTA service and had not availed the benefit of Notification No.12/03-ST dt. 20.6.03.
2. I heard both sides. I find that the assessees had produced photocopies of declarations to the above effect. Such photocopies have also been notarized. The Commissioner (Appeals) ought to have called upon the assessees to produce original declarations if he was of the view that production of photocopies was not sufficient for the purpose of the assessees claim for exemption under the notification. The assessees have produced original declarations before the Bench. In this view of the mater, the Commissioner (Appeals) is required to reconsider the issue in the light of the originals of the declarations filed by the assessees and, for this purpose, I remit the case for decision to the lower appellate authority who shall pass orders after extending reasonable opportu
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nity to the assessees of being heard. 3. The impugned order is therefore set aside and the appeal allowed by way of remand.