Abatement for goods transport services cannot be denied merely for missing consignment-wise non-availment declarations.

Abatement under Notification No. 32/2004-ST for goods transport operator services could not be denied merely because the declaration of non-availment of CENVAT credit was not filed with each consignment. The Tribunal treated the issue as no longer res integra because the High Court had already decided the same point in favour of the assessee, making the earlier denial unsustainable. The assessee was therefore entitled to the notification benefit, and the denial of abatement was set aside.

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Issues: Whether the assessee was entitled to the benefit of Notification No. 32/2004-ST dated 03.12.2004 granting abatement in respect of goods transport operator services when the declaration regarding non-availment of CENVAT credit was not filed on each consignment.

Analysis: The lower authorities denied the exemption on the ground that only a revised declaration from the transporter had been produced and not a declaration accompanying each consignment. The Tribunal noted that the very same issue had already been addressed by the High Court in favour of the assessee and that the decision was binding. Since the issue was no longer res integra, the earlier denial of the notification benefit could not be sustained.

Conclusion: The assessee was held entitled to the benefit of the notification and the denial of abatement was set aside.

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