Abatement under transport service tax relief survives belated declarations when no double benefit through Cenvat credit is shown.

Abatement under Notification No. 32/2004-ST depends on the transporters not having availed Cenvat credit, since the notification is intended to prevent double benefit. Belated production of transporter declarations or supporting affidavits does not, by itself, justify denial of the benefit where the substantive condition is otherwise met; the department must show that inadmissible credit was actually availed. Prior Tribunal rulings were followed on this point. Relief was available for freight amounts covered by declarations and affidavits, while amounts for which no declaration was produced were excluded.

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Issues: Whether the assessee was entitled to abatement of 75% under Notification No. 32/2004-ST despite the transporters' declarations and supporting affidavits being produced belatedly and despite the absence of consignment notes in some cases.

Analysis: The Tribunal held that the object of the notification was to prevent double benefit and that the essential requirement was that the transporters should not have availed Cenvat credit. Where the assessee produced declarations or affidavits, even at a later stage, the department had to show that the transporters had in fact availed inadmissible benefit. The Commissioner (Appeals) had followed prior Tribunal decisions holding that belated production of the required declarations did not by itself justify denial of abatement. Only the amount for which no declaration was produced at all was excluded from relief.

Conclusion: The assessee was entitled to abatement on the freight amounts covered by the declarations and affidavits, and denial of the benefit on the sole ground of belated compliance was not sustainable.

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