ST : Abatement in respect of GTA service is available to service recipient and there is no requirement for GTA to make declaration on consignment note/GRs that it has not availed CENVAT credit

ST : Abatement in respect of GTA service is available to service recipient and there is no requirement for GTA to make declaration on consignment

note/GRs that it has not availed CENVAT credit

[2013] 37 taxmann.com 314 (New Delhi - CESTAT)

CESTAT, NEW DELHI BENCH

Benara Bearings & Pistons Ltd.

v.

Commissioner of Central Excise, Kanpur*