https://www.taxtmi.com/caselaws?id=265507 Concessionary abatement under Notification No. 1/2006-ST was available only on strict compliance with its express condition that the transporter give a declaration confirming no Cenvat credit on input services had been taken. The later Notification No. 13/2008-ST could not be applied to an earlier period to relax that requirement. In the absence of any certificate or declaration from the transporter, the condition for abatement was not satisfied and the demand was sustained in favour of Revenue. en-us Mon, 06 Jul 2015 00:00:00 +0530 Fri, 13 May 2016 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265507 Concessionary abatement under Notification No. 1/2006-ST was available only on strict compliance with its express condition that the transporter give a declaration confirming no Cenvat credit on input services had been taken. The later Notification No. 13/2008-ST could not be applied to an earlier period to relax that requirement. In the absence of any certificate or declaration from the transporter, the condition for abatement was not satisfied and the demand was sustained in favour of Revenue. Case-Laws Service Tax Mon, 06 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265507