Patna High Court
Commissioner of Central Excise, Versus M/s H. T. Media, Buddha Marg,
No. - 620 OF 2009
Dated - 29 April 2011
Demand - circular no. B1/6/05-TRU, dated 27.7.2005 - 75% abatement - Refund - It is evident that, on the penultimate day of the period in question, the authorities issued clarificatory circular dated 30.3.2005, to the effect that the benefit of abatement of service tax to the extent of 75 percent shall be available to G.T.A, and not to the consignor or the consignee - It is evident that confusion was created by the redundant circular dated 30.3.2005, which was rectified by the circular dated 27.7.2005 - it is open to the discretion of the learned authorities under the Act to consider other mode and manner of evidence to consider the claims of the benefit of abatement - it was extremely difficult for the assessee to obtain declaration by G.T.A. on the consignment note, not being a mandatory condition - Decided in the favour of assessee.