https://www.taxtmi.com/caselaws?id=77278 Abatement under Notification No. 32/2004-ST could not be denied on a mere procedural objection where the assessees produced the GTA declarations before the appellate authority. The appellate record also showed no allegation that the transporters had availed Cenvat credit on inputs or capital goods, or taken benefit of Notification No. 12/2003-ST. On those facts, the notification benefit was available and the Revenue's challenge failed, leaving the abatement in favour of the assessees undisturbed. en-us Fri, 09 Jul 2010 00:00:00 +0530 Fri, 03 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77278 Abatement under Notification No. 32/2004-ST could not be denied on a mere procedural objection where the assessees produced the GTA declarations before the appellate authority. The appellate record also showed no allegation that the transporters had availed Cenvat credit on inputs or capital goods, or taken benefit of Notification No. 12/2003-ST. On those facts, the notification benefit was available and the Revenue's challenge failed, leaving the abatement in favour of the assessees undisturbed. Case-Laws Service Tax Fri, 09 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77278