https://www.taxtmi.com/caselaws?id=206894 Abatement under Notification No. 32/2004-ST for GTA services depends on prescribed certification that the transporter has not availed CENVAT credit or the benefit of Notification No. 12/2003-ST. The Tribunal noted that its precedent accepted a consolidated certificate as sufficient compliance and that the certificate had been obtained later, though not produced before the adjudicating authority. Because factual verification of the certificate was necessary to determine eligibility, the matter was sent back for reconsideration by the original authority in line with Tribunal precedent. en-us Wed, 05 Oct 2011 00:00:00 +0530 Fri, 18 Nov 2011 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206894 Abatement under Notification No. 32/2004-ST for GTA services depends on prescribed certification that the transporter has not availed CENVAT credit or the benefit of Notification No. 12/2003-ST. The Tribunal noted that its precedent accepted a consolidated certificate as sufficient compliance and that the certificate had been obtained later, though not produced before the adjudicating authority. Because factual verification of the certificate was necessary to determine eligibility, the matter was sent back for reconsideration by the original authority in line with Tribunal precedent. Case-Laws Service Tax Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206894