https://www.taxtmi.com/caselaws?id=178854 Abatement under the service tax notifications for goods transport agency service could not be denied merely because the declaration of non-availment of CENVAT credit and exemption benefit was not printed on every consignment note. The notifications did not prescribe any mandatory format for such declaration, and a declaration on the transporter's letter-head, in payment bills, or by annual declaration covering consignments was treated as sufficient. In the absence of a statutory requirement for a declaration on each consignment note, the department's insistence on that formality was unsustainable. The denial of abatement was therefore set aside and the matter remanded for fresh decision. en-us Mon, 19 Jan 2015 00:00:00 +0530 Mon, 15 Feb 2016 10:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178854 Abatement under the service tax notifications for goods transport agency service could not be denied merely because the declaration of non-availment of CENVAT credit and exemption benefit was not printed on every consignment note. The notifications did not prescribe any mandatory format for such declaration, and a declaration on the transporter's letter-head, in payment bills, or by annual declaration covering consignments was treated as sufficient. In the absence of a statutory requirement for a declaration on each consignment note, the department's insistence on that formality was unsustainable. The denial of abatement was therefore set aside and the matter remanded for fresh decision. Case-Laws Service Tax Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178854