https://www.taxtmi.com/caselaws?id=365263 Abatement under Notification No. 01/2006-ST could not be denied solely because consignment notes were not endorsed, where the transporters were undisputedly unregistered with the service tax department and there was no basis to say they had availed Cenvat credit. The endorsement requirement was treated as a procedural stipulation from administrative instruction, not an essential condition of the exemption. A procedural lapse could not defeat the substantive benefit when the underlying non-availment condition was satisfied, so the demand and penalty were set aside and consequential relief followed. en-us Wed, 18 Jul 2018 00:00:00 +0530 Tue, 14 Aug 2018 07:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365263 Abatement under Notification No. 01/2006-ST could not be denied solely because consignment notes were not endorsed, where the transporters were undisputedly unregistered with the service tax department and there was no basis to say they had availed Cenvat credit. The endorsement requirement was treated as a procedural stipulation from administrative instruction, not an essential condition of the exemption. A procedural lapse could not defeat the substantive benefit when the underlying non-availment condition was satisfied, so the demand and penalty were set aside and consequential relief followed. Case-Laws Service Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365263