https://www.taxtmi.com/caselaws?id=334174 Notification No. 32/2004-ST granted 75% abatement for goods transport agency services subject to substantive conditions that the GTA must not avail Cenvat credit on inputs or capital goods and must not take benefit of Notification No. 12/2003-ST. The CESTAT held that denial of the exemption could not rest on a procedural requirement introduced by a circular, since the notification itself did not require a declaration on each consignment note. It also found no proof that the GTA had actually breached the substantive conditions, and accepted the declaration furnished on the GTA's letterhead. The denial of exemption was therefore unsustainable and the appeal was allowed with consequential relief. en-us Thu, 19 May 2016 00:00:00 +0530 Wed, 30 Aug 2017 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334174 Notification No. 32/2004-ST granted 75% abatement for goods transport agency services subject to substantive conditions that the GTA must not avail Cenvat credit on inputs or capital goods and must not take benefit of Notification No. 12/2003-ST. The CESTAT held that denial of the exemption could not rest on a procedural requirement introduced by a circular, since the notification itself did not require a declaration on each consignment note. It also found no proof that the GTA had actually breached the substantive conditions, and accepted the declaration furnished on the GTA's letterhead. The denial of exemption was therefore unsustainable and the appeal was allowed with consequential relief. Case-Laws Service Tax Thu, 19 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334174