https://www.taxtmi.com/caselaws?id=2107 Abatement of 75% of freight value under Notification No. 32/2004-ST for Goods Transport Agency service depended on the service provider not having availed CENVAT credit and not having taken benefit of Notification No. 12/2003-ST. Declarations from the service provider and further supporting documents were filed to show compliance, and the defects noted by the lower authorities were treated as needing proper factual verification. The matter was therefore remanded to the original authority for fresh consideration of the additional documents after giving the appellant an effective opportunity of hearing, and the denial of abatement was not finally sustained. en-us Wed, 25 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2107 Abatement of 75% of freight value under Notification No. 32/2004-ST for Goods Transport Agency service depended on the service provider not having availed CENVAT credit and not having taken benefit of Notification No. 12/2003-ST. Declarations from the service provider and further supporting documents were filed to show compliance, and the defects noted by the lower authorities were treated as needing proper factual verification. The matter was therefore remanded to the original authority for fresh consideration of the additional documents after giving the appellant an effective opportunity of hearing, and the denial of abatement was not finally sustained. Case-Laws Service Tax Wed, 25 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2107