Abatement for goods transport agencies does not depend on a prescribed declaration format when substantive exemption conditions are proved.

Abatement under Notification No. 32/04-ST was held available to a goods transport agency even without a declaration in the prescribed format or on consignment notes, because the notification did not make any particular form mandatory. A declaration in another form, supported by proof that no credit on inputs or capital goods was taken and no benefit under Notification No. 12/03-ST was availed, was sufficient to meet the substantive conditions. The Tribunal treated the issue as covered by earlier decisions and confirmed entitlement to the abatement, rejecting the Revenue's objection based on form rather than substance.

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Issues: Whether the assessee was entitled to abatement under Notification No. 32/04-ST despite not filing the declaration in the prescribed format or on consignment notes, and whether non-availment of credit and of the benefit of Notification No. 12/03-ST could be established otherwise.

Analysis: The abatement notification required that the goods transport agency had not availed credit on inputs and capital goods and had not taken benefit of Notification No. 12/03-ST. The notification did not prescribe any particular format for the declaration, and the Tribunal held that consignment-wise declaration on consignment notes was not a mandatory condition. A declaration in other form, coupled with proof of non-availment of credit and exemption benefit, was sufficient to satisfy the notification conditions. The issue was already covered by earlier Tribunal decisions.

Conclusion: The assessee was entitled to the abatement, and the Revenue's challenge failed.

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