Abatement available on GTA service even if consignment note not mentions about non-availment of credit

CESTAT, KOLKATA BENCH Eastern Coalfields Ltd. versus Commissioner of Central Excise & Service Tax, Bolpur FINAL ORDER NO. A/636/KOL./2012 STAY ORDER NO. S/1059/KOL./2012 STAY PETITION NO. SP/722 OF 2010 APPEAL NO. ST/326 OF 2010 SEPTEMBER  3, 2012 ORDER S.K. Gaule, Technical Member The applicant filed this application for waiver of pre-deposit of Service Tax of Rs. 10,88,08,210/- and equal amount of penalty under Section 78 and penalty of Rs. 1,000/- under Section 77 of the Finance Act, 1994. 2. Ld. Sr. Advocate Dr. Samir Chakraborty submitted that appellant had availed...