Strict compliance with abatement conditions under service tax notifications required; later relaxation could not apply retrospectively.

Concessionary abatement under Notification No. 1/2006-ST was available only on strict compliance with its express condition that the transporter give a declaration confirming no Cenvat credit on input services had been taken. The later Notification No. 13/2008-ST could not be applied to an earlier period to relax that requirement. In the absence of any certificate or declaration from the transporter, the condition for abatement was not satisfied and the demand was sustained in favour of Revenue.

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Issues: Whether the appellant was entitled to 75% abatement under Notification No. 1/2006-ST dated 01/03/2006 in the absence of a declaration that the transporter had not taken Cenvat credit on input services.

Analysis: The notification in force for the relevant period required the transporter to give a declaration that no Cenvat credit of input services had been taken. The subsequent Notification No. 13/2008-ST could not govern the earlier period and could not be used to dilute the condition attached to the earlier notification. In the absence of any certificate or declaration from the transporter, the finding that the condition for abatement was not satisfied was upheld.

Conclusion: The appellant was not entitled to the 75% abatement and the demand was sustained, in favour of Revenue.

Ratio Decidendi: A concessionary abatement under a fiscal notification can be availed only on strict compliance with the notification's express conditions, and a later notification cannot be applied retrospectively to relax those conditions for an earlier period.

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