Whether Appellant paying service tax under the category of GTA on 100% of the gross amount can claim rebate later

2011-TIOL-467-CESTAT-DEL

CCE, Ghaziabad Vs M/s Indus Tube Ltd (Dated: January 21, 2011)

Appellant paying service tax under the category of GTA on 100% of the gross amount – later refund claim filed on the ground that the benefit of notification 32/2004-ST which allows abatement of 75% was inadvertently not claimed – declarations regarding non-availment of CENVAT credit by transporter was not given on individual invoices but a declaration was filed at a later date later date – no challenge to this claim by Revenue – so long as the appellants fulfill the conditions of the exemption notification, they should be given the benefit even when they opt for the same at a later date - Refund admissible – Revenue appeal rejected.: DELHI CESTAT;