Exemption under Notification 32/04-ST upheld where a general non-availment declaration later supported the transport agency's claim.

Benefit under Notification No. 32/04-ST could be extended where the transport agency furnished a general declaration that no CENVAT credit on inputs or capital goods had been taken and that Notification No. 12/03-ST had not been availed, even if such declaration was not placed on consignment notes at the initial stage. A Board instruction dated 21.08.2008 clarified that this position applied to past cases as well. On that basis, the assessee's certificate satisfied the requirement and denial of the exemption was unsustainable.

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Issues: Whether the assessee was entitled to the benefit of Notification No. 32/04-ST dated 03.12.2004 despite the declaration of non-availment of credit or Notification No. 12/03-ST not being placed on the consignment notes at the initial stage.

Analysis: The Board's instruction dated 21.08.2008 clarified that the benefit of Notification No. 32/04-ST could be extended even in past cases where the transport agency furnished a general declaration that neither credit on input or capital goods nor the benefit of Notification No. 12/03-ST had been taken. The assessee had produced such a certificate, and the clarification covered the situation in dispute.

Conclusion: The assessee was entitled to the exemption benefit and the denial of the notification benefit was unsustainable.

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