https://www.taxtmi.com/caselaws?id=248443 The tribunal allowed the appeal, setting aside the denial of abatement under Notification 32/2004 for Service Tax paid by a goods transport agency as a service recipient. Despite the absence of an explicit endorsement on the transport document, it was inferred that the transporter had not availed Cenvat credit, thus justifying the applicability of the abatement. The tribunal found no merit in the initial order, leading to the allowance of the appeal with any necessary consequential relief. en-us Thu, 02 Feb 2012 00:00:00 +0530 Thu, 12 Jun 2014 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248443 The tribunal allowed the appeal, setting aside the denial of abatement under Notification 32/2004 for Service Tax paid by a goods transport agency as a service recipient. Despite the absence of an explicit endorsement on the transport document, it was inferred that the transporter had not availed Cenvat credit, thus justifying the applicability of the abatement. The tribunal found no merit in the initial order, leading to the allowance of the appeal with any necessary consequential relief. Case-Laws Service Tax Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248443