Case Law Details
Case Name : M/s Areva T & D India Ltd. Vs CCE (LTU)
Related Assessment Year : 03/03/2011
Courts :
All CESTAT CESTAT Chennai
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Abatement of 75% from the gross freight value under Notification No. 32/2004-ST dated 03.12.2004 as amended is not available in the absence of declaration from the Goods Transport Agents that they had either availed the credit on inputs or capital goods used for providing the taxable service or availed exemption on the cost of goods and materials sold to the recipient of service / consignment note containing transaction particulars.
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, CHENNAI
ST/S/241/09
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May I want to know the serive receipent for transport of goods by road is entitled to avial the abatment of 75% if not what percentage of abatment he is entitled to avail.
Is abatement of 75% is available to CHAs who are also giving transportation services from client to airport / port. ?