https://www.taxtmi.com/caselaws?id=241664 At the interim stage, the Tribunal considered that a prima facie dispute existed on entitlement to abatement for goods transport agency services and that part of the demand had already been deposited, so the balance pre-deposit was waived and recovery of the remaining dues was stayed pending final hearing. It also noted that consolidated declarations from transporters, stating that they were unregistered and had not taken Cenvat credit, could prima facie satisfy the documentary condition for abatement, and that the form of declaration need not be applied rigidly at that stage. The merits of the abatement claim were left open for final adjudication. en-us Wed, 08 May 2013 00:00:00 +0530 Sat, 28 Dec 2013 09:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241664 At the interim stage, the Tribunal considered that a prima facie dispute existed on entitlement to abatement for goods transport agency services and that part of the demand had already been deposited, so the balance pre-deposit was waived and recovery of the remaining dues was stayed pending final hearing. It also noted that consolidated declarations from transporters, stating that they were unregistered and had not taken Cenvat credit, could prima facie satisfy the documentary condition for abatement, and that the form of declaration need not be applied rigidly at that stage. The merits of the abatement claim were left open for final adjudication. Case-Laws Service Tax Wed, 08 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241664