https://www.taxtmi.com/caselaws?id=75934 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. en-us Fri, 07 Aug 2009 00:00:00 +0530 Wed, 26 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75934 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. Case-Laws Service Tax Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75934