Cce Vs. Advance Diesel Engineering (P)

1. a common issue is involved in these appeals and therefore they are being disposed off by a common order.2. heard the shri p.v. sheth, learned advocate for m/s advance diesel engines (p) ltd. in appeal no. st/64/2007. none appeared for the other respondents. heard the learned dr for the appellant.3. the respondents are recipients of services under heading 'goods transport agency' and they have been held to be deemed service provider under section 68(2) of the finance act. they have paid the service tax on the services availed by them as deemed service provider and availed the benefit of notification no. 32/2004, which enabled them to pay the service on a value of 25% of the freight paid to the transporter. the benefit of notification no. 32/2004 was available subject to production of a declaration from the transporter that they have not availed the cenvat credit on input/capital goods at their end. the respondents, at the time of taking credit, have not produced the declarations from their transporters.4. however, when the matter was before the commissioner (appeals), the respondents produced the declarations. taking note of this development, the commissioner (appeals) has allowed the benefit of notification no.32/2004. the condition of the notification has been fulfilled substantially though belatedly. no valid grounds have been adduced to interfere with the findings and reasoning adopted by the commissioner (appeals).