Recipient of transport service cannot be denied abatement without verifying transports records

CESTAT, NEW DELHI BENCH Ahluwalia Contracts (I) Ltd. Versus Commissioner of Service Tax, Noida FINAL ORDER NO. 55143 OF 2013 STAY ORDER NO. 55266 OF 2013 APPLICATION NO. ST/STAY/4857/2012 APPEAL NO. ST/3847/2012-CU (DB) DATE OF PRONOUNCEMENT : JANUARY 8, 2013 ORDER D.N. Panda, Judicial Member We are unable to find from the orders of the authorities below as to the manner how the appellant has failed to get benefit of Notification No. 32/2004-ST, dated 3-12-2004. Placing the documents indicating transport of the goods under appropriate consignment note the appellant discharged ...