Service Tax on GTA – Assessee eligible for abatement as per Circular of DGST on tax paid without abatement and eligible for refund of excess paid with interest

It is evident on a perusal of the relevant portion of the circular dated 27.07.2005, extracted herein above, that the declaration by the G.T.A. on the consignment note is not in mandatory terms, and is to the effect that such declaration by the G.T.A. on the consignment note may suffice. In other words, it is open to the discretion of the learned authorities under the Act to consider other mode and manner of evidence to consider the claims of the benefit of abatement. Sample copies of the certificates issued by the G.T.A, which were furnished before the learned Adjudicating Officer while claiming refund, are on record, and appears to the effect that such abatement had not been claimed by G.T.A. We are of the view that the same had adequate evidentiary value in a situation of confusion created by the authorities by issuance of the redundant circular dated 30.3.2005. We consider the evidence produced by the assessee to claim the benefit of abatement and consequent refund to be surely in substantial compliance of circular dated 27.7.2005.

IN THE HIGH COURT OF PATNA

Miscellaneous Appeal No. 620 OF 2009

COMMISSIONER OF CENTRAL EXCISE, PATNA

Vs

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