https://www.taxtmi.com/caselaws?id=76641 Exemption under Notification No. 32/2004-ST was questioned because the assessee initially produced only notarised photocopies of transporter declarations confirming that no CENVAT credit or benefit under Notification No. 12/03-ST had been taken. As the originals were later produced before CESTAT, the rejection of the claim on that ground alone was not sustained. The appellate authority was expected to call for the originals before disallowing the exemption, and the matter was remitted for fresh examination with reasonable opportunity of hearing to the assessee. en-us Wed, 24 Mar 2010 00:00:00 +0530 Fri, 29 Oct 2010 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76641 Exemption under Notification No. 32/2004-ST was questioned because the assessee initially produced only notarised photocopies of transporter declarations confirming that no CENVAT credit or benefit under Notification No. 12/03-ST had been taken. As the originals were later produced before CESTAT, the rejection of the claim on that ground alone was not sustained. The appellate authority was expected to call for the originals before disallowing the exemption, and the matter was remitted for fresh examination with reasonable opportunity of hearing to the assessee. Case-Laws Service Tax Wed, 24 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76641