https://www.taxtmi.com/caselaws?id=233408 Abatement under Notification No. 32/2004-ST could not be denied merely because certificates, declarations and endorsement particulars required only by a Board circular were not furnished on individual consignment notes. The substantive notification condition was that the Goods Transport Agency had not availed credit of duty on inputs or capital goods, and that condition was satisfied; certificates were produced and there was no allegation of inadmissible credit. Procedural requirements introduced by circular could not override the notification and defeat the benefit. The denial of the abatement was therefore unsustainable and the assessee succeeded. en-us Tue, 12 Mar 2013 00:00:00 +0530 Tue, 30 Apr 2013 10:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233408 Abatement under Notification No. 32/2004-ST could not be denied merely because certificates, declarations and endorsement particulars required only by a Board circular were not furnished on individual consignment notes. The substantive notification condition was that the Goods Transport Agency had not availed credit of duty on inputs or capital goods, and that condition was satisfied; certificates were produced and there was no allegation of inadmissible credit. Procedural requirements introduced by circular could not override the notification and defeat the benefit. The denial of the abatement was therefore unsustainable and the assessee succeeded. Case-Laws Service Tax Tue, 12 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233408