https://www.taxtmi.com/caselaws?id=124841 An exemption notification prescribing a reciprocal monthly procedure cannot be denied to an assessee solely because the department failed to complete its own verification and intimation within the prescribed time. The Tribunal noted that the assessee had complied with the initial intimation requirement, and the departmental inaction prevented completion of the notification mechanism. Applying strict construction to the notification, the majority held that the assessee was entitled to the benefit despite having initially utilised Cenvat credit for GTA-related service tax and later making payment in cash. On the facts, the demand for the relevant months was also not sustainable as framed, and the assessee succeeded. en-us Fri, 07 Nov 2008 00:00:00 +0530 Tue, 16 Oct 2012 13:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124841 An exemption notification prescribing a reciprocal monthly procedure cannot be denied to an assessee solely because the department failed to complete its own verification and intimation within the prescribed time. The Tribunal noted that the assessee had complied with the initial intimation requirement, and the departmental inaction prevented completion of the notification mechanism. Applying strict construction to the notification, the majority held that the assessee was entitled to the benefit despite having initially utilised Cenvat credit for GTA-related service tax and later making payment in cash. On the facts, the demand for the relevant months was also not sustainable as framed, and the assessee succeeded. Case-Laws Central Excise Fri, 07 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124841