https://www.taxtmi.com/caselaws?id=216496 Exemption under Notifications No. 32/2004-S.T. and 1/2006-S.T. depended on substantive conditions that no CENVAT credit was taken and that Notification No. 12/2003-S.T. was not availed. A later departmental instruction and Section 37B order requiring endorsement on each consignment note applied only from 12.03.2007 and could not be used retrospectively to deny exemption for an earlier period. Certificates and general declarations covering April 2005 to September 2006 were accepted as valid proof of compliance, so the demand and penalty were not sustainable and the exemption relief was maintained. en-us Tue, 21 Aug 2012 00:00:00 +0530 Sat, 08 Sep 2012 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216496 Exemption under Notifications No. 32/2004-S.T. and 1/2006-S.T. depended on substantive conditions that no CENVAT credit was taken and that Notification No. 12/2003-S.T. was not availed. A later departmental instruction and Section 37B order requiring endorsement on each consignment note applied only from 12.03.2007 and could not be used retrospectively to deny exemption for an earlier period. Certificates and general declarations covering April 2005 to September 2006 were accepted as valid proof of compliance, so the demand and penalty were not sustainable and the exemption relief was maintained. Case-Laws Service Tax Tue, 21 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216496