https://www.taxtmi.com/caselaws?id=355305 Abatement under Notification No. 32/2004-ST for GTA services was available where the record showed that the GTA had not availed Cenvat credit. Prior decisions were applied to treat non-registration of the GTA as supporting the absence of credit availment, and a certificate stating that no credit was being taken was accepted as sufficient compliance. The insistence on a separate certificate for each consignment note was rejected; a general certificate covering multiple invoices or consignments was held adequate to satisfy the notification condition. The demand was therefore unsustainable and the assessee was entitled to consequential relief. en-us Wed, 03 Jan 2018 00:00:00 +0530 Wed, 27 Jun 2018 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355305 Abatement under Notification No. 32/2004-ST for GTA services was available where the record showed that the GTA had not availed Cenvat credit. Prior decisions were applied to treat non-registration of the GTA as supporting the absence of credit availment, and a certificate stating that no credit was being taken was accepted as sufficient compliance. The insistence on a separate certificate for each consignment note was rejected; a general certificate covering multiple invoices or consignments was held adequate to satisfy the notification condition. The demand was therefore unsustainable and the assessee was entitled to consequential relief. Case-Laws Service Tax Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355305