CESTAT, NEW DELHI BENCH
Ahluwalia Contracts (I) Ltd.
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
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 its burden of proof. It was left open to the transporters to satisfy the conditions of the law while issuing consignment note. Claim of abetment is certainly subject to certain conditions. It is left open to Revenue to find out from the transporters whether there was any deviation to the fulfilment of condition prescribed in the notification. That has not been done. In this factual circumstance the appellant has suffered service tax of Rs. 4,38,816/-. This suffering is unwarranted. Accordingly, we allow both stay application and appeal.