GTA abatement under Notification No. 32/2004-ST cannot be denied for lack of endorsement on each consignment note.

A recipient of goods transport agency service was held entitled to abatement under Notification No. 32/2004-ST on the basis of a consolidated declaration from the transport service provider. The Tribunal followed its earlier coordinate Bench view that non-availment of CENVAT credit need not be evidenced on each consignment note to claim the notification benefit. It further held that a circular could not add a requirement of endorsement on each consignment note when the notification itself did not impose that condition. Denial of abatement for absence of such endorsements was therefore unsustainable.

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Issues: Whether the appellant was entitled to abatement under Notification No. 32/2004-ST on the basis of a consolidated declaration from the transport service provider, and whether the circular requirement of endorsement on each consignment note could disqualify the benefit.

Analysis: The Tribunal noted that the appellant had filed a general declaration before the lower authorities regarding non-availment of CENVAT credit by the transporters. It followed the earlier coordinate Bench view that a recipient of goods transport agency service is not required to furnish evidence of non-availment of CENVAT credit on each consignment note to claim the benefit of the notification. The Tribunal also held that the circular could not introduce a condition not found in the notification itself.

Conclusion: The appellant was entitled to the notification benefit, and the denial of abatement on the ground of absence of endorsement on each consignment note was unsustainable.

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