https://www.taxtmi.com/caselaws?id=334174 The Tribunal overturned the denial of Exemption Notification No.32/2004-ST to the appellant, ruling that the circular's additional requirements regarding declaration on consignment notes were not mandated by the Notification. The appellant's compliance with a general declaration from the transport agency was deemed sufficient, and the department failed to prove non-compliance with cenvat credit and Notification 12/2003-ST conditions. The Tribunal emphasized that procedural requirements should not override explicit Notification conditions and cited precedents supporting its decision, ultimately granting relief to the appellant. 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 The Tribunal overturned the denial of Exemption Notification No.32/2004-ST to the appellant, ruling that the circular's additional requirements regarding declaration on consignment notes were not mandated by the Notification. The appellant's compliance with a general declaration from the transport agency was deemed sufficient, and the department failed to prove non-compliance with cenvat credit and Notification 12/2003-ST conditions. The Tribunal emphasized that procedural requirements should not override explicit Notification conditions and cited precedents supporting its decision, ultimately granting relief to the appellant. Case-Laws Service Tax Thu, 19 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334174