GTA abatement under Notification 32/2004-ST accepted on a general non-availment certificate, without invoice-wise certificates.

Abatement under Notification No. 32/2004-ST for GTA services was available where the record showed that the GTA had not availed Cenvat credit. Prior decisions were applied to treat non-registration of the GTA as supporting the absence of credit availment, and a certificate stating that no credit was being taken was accepted as sufficient compliance. The insistence on a separate certificate for each consignment note was rejected; a general certificate covering multiple invoices or consignments was held adequate to satisfy the notification condition. The demand was therefore unsustainable and the assessee was entitled to consequential relief.

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Issues: (i) Whether the appellant was entitled to avail abatement under Notification No. 32/2004-ST in respect of GTA services on the basis that the GTA had not availed Cenvat credit. (ii) Whether a certificate of non-availment of credit was required for each consignment note or whether a general certificate was sufficient.

Issue (i): Whether the appellant was entitled to avail abatement under Notification No. 32/2004-ST in respect of GTA services on the basis that the GTA had not availed Cenvat credit.

Analysis: The issue was treated as settled by prior decisions holding that where the GTA was not registered, there was no basis to presume availment of credit. The appellant had also produced a certificate stating that no credit was being availed, which supported compliance with the notification condition.

Conclusion: The appellant was entitled to the abatement and the demand on this ground could not be sustained.

Issue (ii): Whether a certificate of non-availment of credit was required for each consignment note or whether a general certificate was sufficient.

Analysis: The requirement was not accepted in the rigid form suggested by the Revenue. A certificate covering a number of invoices was treated as sufficient to indicate that the same fact held good for the remaining invoices and consignment notes as well.

Conclusion: A general certificate was sufficient and separate certificates for each consignment note were not required.

Final Conclusion: The impugned order was unsustainable and the appellant succeeded with consequential relief.

Ratio Decidendi: Where the record shows that the GTA had not availed Cenvat credit, a general certificate of non-availment is sufficient to satisfy the condition attached to the abatement notification, and the benefit cannot be denied on an insistence for invoice-wise certificates without substantive basis.

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