https://www.taxtmi.com/caselaws?id=365485 A general declaration or certificate from a GTA or service provider stating that CENVAT credit was not availed is sufficient to support abatement under Notification No. 32/2004-ST, and separate certificates for each consignment note are not required. The issue was treated as covered by binding precedent, and the Tribunal applied its earlier identical ruling to conclude that the demand could not be sustained on the same ground. The practical effect is that the abatement claim is available where the non-availment declaration is duly given, without the need for consignment-wise certification. en-us Tue, 24 Jul 2018 00:00:00 +0530 Sat, 18 Aug 2018 09:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365485 A general declaration or certificate from a GTA or service provider stating that CENVAT credit was not availed is sufficient to support abatement under Notification No. 32/2004-ST, and separate certificates for each consignment note are not required. The issue was treated as covered by binding precedent, and the Tribunal applied its earlier identical ruling to conclude that the demand could not be sustained on the same ground. The practical effect is that the abatement claim is available where the non-availment declaration is duly given, without the need for consignment-wise certification. Case-Laws Service Tax Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365485