exemption under notf.no.32/2004 ST dt.03-12-2004

[sanjay jain]

previously we were enjoning exemption under notification no. 32/2004-ST dt.03-12-2004 by claming abatement of 75% of the value of the taxable service provided as G.T.A.  At that time we were not  registered with centeral excise as our turnover was below 1.5 caror.But we were registered with service tax for GTA.

Now we are also registered with centeral excise and taking credit of CENVAT on input raw materials.

please inform whether we can now enjoy exemption under notification no. 32/2004-ST dt.03-12-2004 or not.

AI Summary

Can abatement under Notification No. 32/2004-ST continue with central excise registration and CENVAT credit? Clarifications provided. A user inquired about continuing to claim an abatement under Notification No. 32/2004-ST dated 03-12-2004 after registering with central excise and taking CENVAT credit on input materials. Respondents clarified that the abatement, not exemption, can still be availed without a declaration, but tax liability must be paid in cash rather than through CENVAT credit. Additionally, a question was raised about whether service tax paid on freight could be credited and used for excise duty payments.