https://www.taxtmi.com/caselaws?id=208387 Abatement under Notification No. 32/04-ST could not be denied merely because the service provider's declaration that Cenvat credit had not been availed was not endorsed on each consignment note. The Tribunal held that, where the notification did not expressly require endorsement on every consignment note, a separate declaration furnished to the service receiver was sufficient compliance. On that basis, the absence of a declaration on each note was not fatal to the claim, and the assessee remained entitled to the abatement benefit. en-us Fri, 25 Jun 2010 00:00:00 +0530 Fri, 13 Jan 2012 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208387 Abatement under Notification No. 32/04-ST could not be denied merely because the service provider's declaration that Cenvat credit had not been availed was not endorsed on each consignment note. The Tribunal held that, where the notification did not expressly require endorsement on every consignment note, a separate declaration furnished to the service receiver was sufficient compliance. On that basis, the absence of a declaration on each note was not fatal to the claim, and the assessee remained entitled to the abatement benefit. Case-Laws Service Tax Fri, 25 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208387