Abatement exemption for GTA services upheld where non-availment of CENVAT credit was evidenced on record.

The abatement exemption under Notification No. 32/2004-ST was available where the Goods Transport Agency's declaration on record showed that no CENVAT credit had been availed on inputs or capital goods. The substantive condition for the benefit was treated as satisfied, and the declaration was not required to appear in any particular form, such as on each consignment note. On that basis, denial of the abatement was held unsustainable and the appellant was entitled to the benefit.

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Issues: Whether the appellant was entitled to the abatement exemption under Notification No. 32/2004-ST on the basis of the declaration from the Goods Transport Agency that no CENVAT credit had been availed on inputs and capital goods.

Analysis: The declaration from the Goods Transport Agency showing non-availment of CENVAT credit was available on record. In light of the cited decisions, the service recipient was not required to produce the declaration in any particular form such as on each consignment note, and the substantive condition for availing the abatement stood satisfied.

Conclusion: The appellant was entitled to the abatement benefit under Notification No. 32/2004-ST, and the denial of such benefit was unsustainable.

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