https://www.taxtmi.com/caselaws?id=365547 The abatement exemption under Notification No. 32/2004-ST was available where the Goods Transport Agency's declaration on record showed that no CENVAT credit had been availed on inputs or capital goods. The substantive condition for the benefit was treated as satisfied, and the declaration was not required to appear in any particular form, such as on each consignment note. On that basis, denial of the abatement was held unsustainable and the appellant was entitled to the benefit. en-us Tue, 31 Jul 2018 00:00:00 +0530 Mon, 20 Aug 2018 07:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365547 The abatement exemption under Notification No. 32/2004-ST was available where the Goods Transport Agency's declaration on record showed that no CENVAT credit had been availed on inputs or capital goods. The substantive condition for the benefit was treated as satisfied, and the declaration was not required to appear in any particular form, such as on each consignment note. On that basis, denial of the abatement was held unsustainable and the appellant was entitled to the benefit. Case-Laws Service Tax Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365547