- (1.) This Excise Appeal questions the order passed by the Customs, Excise & Service Tax Appellate Tribunal dated 6th July, 2015 whereby the Tribunal has upheld the orders of the adjudicating authority imposing service tax liability upon the appellant on transport of goods by road received by the appellant for the period in question and has refused 75% abatement under the notification dated 1st July, 2006 as claimed by the appellant. The ground of substantial denial of opportunity to address the Tribunal by refusing adjournment is also one of the questions framed.
(2.) The appellant contends that the said notification even though was withdrawn on 1st March, 2008 yet the benefit of 75% abatement was available for the period in question which has been disallowed on the ground that the transporters did not give any declaration or certificate for providing such services and in the absence of such evidence the abatement could not have been claimed.
(3.) Sri Pradeep Agrawal, learned counsel for the appellant Corporation contends that firstly the liability was subject to the said abatement and secondly the nature of the declaration that was being sought was not justifiable as the appellant having discharged its burden, there was nothing to the contrary to deny exemption.;