Abatement eligibility for reverse-charge payers: past taxpayers may claim benefit on production of GTA non availment declaration. Persons who pay service tax under the reverse charge mechanism may claim the 75% abatement only if they satisfy non availment of CENVAT credit and non availment of benefit of notification No. 12/2003 ST; a declaration from the GTA affirming non availment of credit or notification benefit on the consignment note suffices, and for periods before such endorsements were common a general declaration from the GTA may be accepted retrospectively to decide pending cases.