GTA declaration compliance upheld for abatement under exemption notifications; letterhead certificates confirming no credit availment were sufficient.

Certificates or declarations issued by the Goods Transport Agency on its letterhead, confirming non-availment of credit on inputs or capital goods, were treated as sufficient compliance with the conditions in the exemption notifications for abatement. The Tribunal followed its earlier view that the issue was no longer res integra and accepted that such declarations satisfied the notification requirements. As a result, the recipient of GTA service was entitled to the abated tax benefit, and the revisional order denying the exemption was unsustainable.

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Issues: Whether declarations/certificates issued by the Goods Transport Agency on its letterhead, stating non-availment of credit on inputs or capital goods, satisfied the conditions for availing abatement under the exemption notifications.

Analysis: The Tribunal noted that the issue was no longer res integra and followed its earlier decision holding that certificates issued by the Goods Transport Agency on its letterhead, confirming non-availment of credit, constituted sufficient compliance with the notification conditions. In such circumstances, the recipient of GTA service was entitled to the benefit of abated tax liability under the relevant exemption notifications.

Conclusion: The declarations furnished were held to be sufficient compliance, and the revisional order denying the exemption was unsustainable.

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