Abatement on GTA services can rest on a general non-availment declaration, without consignment-wise certificates.

A general declaration or certificate from a GTA or service provider stating that CENVAT credit was not availed is sufficient to support abatement under Notification No. 32/2004-ST, and separate certificates for each consignment note are not required. The issue was treated as covered by binding precedent, and the Tribunal applied its earlier identical ruling to conclude that the demand could not be sustained on the same ground. The practical effect is that the abatement claim is available where the non-availment declaration is duly given, without the need for consignment-wise certification.

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Issues: Whether the assessee was entitled to abatement under Notification No. 32/2004-ST dated 03.12.2004 on the basis of a general declaration or certificate from the GTA or service provider regarding non-availment of credit, and whether the demand could survive in view of binding precedent on the same issue.

Analysis: The Tribunal noted that the dispute was covered by earlier decisions holding that a general certificate or declaration by the GTA stating that no credit had been availed is sufficient, and that there is no requirement to produce separate certificates for each consignment note. The Revenue fairly conceded that the issue stood covered in favour of the assessee. The Tribunal also relied on its own earlier decision on an identical issue and held that the matter no longer survived for adjudication.

Conclusion: The assessee was entitled to the abatement claim, and the appeal was allowed with consequential relief, if any.

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