https://www.taxtmi.com/caselaws?id=128420 An exemption under Notification No. 32/2004-S.T., conditioned on the GTA not availing Cenvat credit, could not be denied merely because consignment-note endorsements were incomplete, where the assessee produced other supporting material including GTA certificates. The Department was required to verify the genuineness of that evidence and establish the contrary before rejecting the benefit and confirming the demand. The prior refusal to accept the certificates without verification was held unsustainable, and the matter was remanded for fresh factual examination and reconsideration of the Board's clarification dated 21-8-2008. en-us Fri, 05 Sep 2008 00:00:00 +0530 Fri, 05 Apr 2013 10:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128420 An exemption under Notification No. 32/2004-S.T., conditioned on the GTA not availing Cenvat credit, could not be denied merely because consignment-note endorsements were incomplete, where the assessee produced other supporting material including GTA certificates. The Department was required to verify the genuineness of that evidence and establish the contrary before rejecting the benefit and confirming the demand. The prior refusal to accept the certificates without verification was held unsustainable, and the matter was remanded for fresh factual examination and reconsideration of the Board's clarification dated 21-8-2008. Case-Laws Service Tax Fri, 05 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128420