https://www.taxtmi.com/caselaws?id=262625 Recipient of goods transport agency services was entitled to exemption under Notification No. 32/2004-ST where the declarations showed that the transport contractors had not availed CENVAT credit or the benefit of Notification No. 12/2003-ST, and that the declarations covered the disputed period and the relevant depots and locations. In those circumstances, denial of the exemption on a technical objection about the form or location of the declarations was held to be incorrect. The impugned orders were set aside, and the appellant was held entitled to the notification benefit. en-us Tue, 28 Jul 2015 00:00:00 +0530 Thu, 13 Aug 2015 23:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262625 Recipient of goods transport agency services was entitled to exemption under Notification No. 32/2004-ST where the declarations showed that the transport contractors had not availed CENVAT credit or the benefit of Notification No. 12/2003-ST, and that the declarations covered the disputed period and the relevant depots and locations. In those circumstances, denial of the exemption on a technical objection about the form or location of the declarations was held to be incorrect. The impugned orders were set aside, and the appellant was held entitled to the notification benefit. Case-Laws Service Tax Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262625