https://www.taxtmi.com/caselaws?id=215628 Exemption under the GTA service tax notification could not be denied merely because the non-availment of CENVAT credit declaration was not repeated on each consignment note. The Tribunal held that where declarations were already furnished on the GTA's letterhead and produced before the lower authorities, the substantive condition of the notification was satisfied. Reliance on the departmental circular did not justify rejection of the benefit in the face of consistent co-ordinate Bench rulings. The demand was therefore unsustainable and the impugned order was set aside. en-us Wed, 04 Jul 2012 00:00:00 +0530 Thu, 09 Aug 2012 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215628 Exemption under the GTA service tax notification could not be denied merely because the non-availment of CENVAT credit declaration was not repeated on each consignment note. The Tribunal held that where declarations were already furnished on the GTA's letterhead and produced before the lower authorities, the substantive condition of the notification was satisfied. Reliance on the departmental circular did not justify rejection of the benefit in the face of consistent co-ordinate Bench rulings. The demand was therefore unsustainable and the impugned order was set aside. Case-Laws Service Tax Wed, 04 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215628