https://www.taxtmi.com/caselaws?id=360312 CESTAT Ahmedabad held that abatement under Notification No. 32/2004-ST and Notification No. 1/2006-ST for GTA services was available where the prescribed conditions were met, namely that the GTA had not availed CENVAT credit on inputs or capital goods and had not taken the specified exemption. The Tribunal accepted that the department had produced no evidence of breach, and that declarations appearing on lorry receipts or consignment notes, verified on a sample basis, showed substantial compliance. Full scrutiny of every lorry receipt was therefore unnecessary, and the Revenue's challenge failed. en-us Mon, 09 Apr 2018 00:00:00 +0530 Tue, 15 May 2018 08:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360312 CESTAT Ahmedabad held that abatement under Notification No. 32/2004-ST and Notification No. 1/2006-ST for GTA services was available where the prescribed conditions were met, namely that the GTA had not availed CENVAT credit on inputs or capital goods and had not taken the specified exemption. The Tribunal accepted that the department had produced no evidence of breach, and that declarations appearing on lorry receipts or consignment notes, verified on a sample basis, showed substantial compliance. Full scrutiny of every lorry receipt was therefore unnecessary, and the Revenue's challenge failed. Case-Laws Service Tax Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360312