https://www.taxtmi.com/caselaws?id=214620 Abatement under Notification No. 32/2004-ST for goods transport operator services could not be denied merely because the declaration of non-availment of CENVAT credit was not filed with each consignment. The Tribunal treated the issue as no longer res integra because the High Court had already decided the same point in favour of the assessee, making the earlier denial unsustainable. The assessee was therefore entitled to the notification benefit, and the denial of abatement was set aside. en-us Mon, 11 Jun 2012 00:00:00 +0530 Wed, 04 Jul 2012 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214620 Abatement under Notification No. 32/2004-ST for goods transport operator services could not be denied merely because the declaration of non-availment of CENVAT credit was not filed with each consignment. The Tribunal treated the issue as no longer res integra because the High Court had already decided the same point in favour of the assessee, making the earlier denial unsustainable. The assessee was therefore entitled to the notification benefit, and the denial of abatement was set aside. Case-Laws Service Tax Mon, 11 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214620