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

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