https://www.taxtmi.com/caselaws?id=3913 Notification No. 32/2004 allowed the benefit for goods transport agency services where the transporter declared that no Cenvat credit had been taken on inputs or capital goods. Although the declarations were not produced when the benefit was first claimed, they were filed before the Commissioner (Appeals), who treated the condition as substantially satisfied. The Department did not show any material reason to overturn that finding, so the benefit of the notification was upheld. en-us Mon, 10 Dec 2007 00:00:00 +0530 Wed, 01 Oct 2008 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3913 Notification No. 32/2004 allowed the benefit for goods transport agency services where the transporter declared that no Cenvat credit had been taken on inputs or capital goods. Although the declarations were not produced when the benefit was first claimed, they were filed before the Commissioner (Appeals), who treated the condition as substantially satisfied. The Department did not show any material reason to overturn that finding, so the benefit of the notification was upheld. Case-Laws Service Tax Mon, 10 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3913