https://www.taxtmi.com/caselaws?id=386523 Abatement for goods transport agency service cannot be denied merely because the prescribed endorsement is absent on the consignment note when the supporting certificate and other eligibility conditions are on record, and there is no factual basis showing availed CENVAT credit. The circular dated 21 August 2008 was treated as applicable, so the denial of abatement failed. A separate demand for alleged short-payment of service tax also could not survive where the Revenue's appeal did not address the assessee's specific factual case that tax had been paid for March 2006. The demands were therefore properly dropped and the Revenue challenge failed. en-us Wed, 31 Jul 2019 00:00:00 +0530 Tue, 01 Oct 2019 09:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386523 Abatement for goods transport agency service cannot be denied merely because the prescribed endorsement is absent on the consignment note when the supporting certificate and other eligibility conditions are on record, and there is no factual basis showing availed CENVAT credit. The circular dated 21 August 2008 was treated as applicable, so the denial of abatement failed. A separate demand for alleged short-payment of service tax also could not survive where the Revenue's appeal did not address the assessee's specific factual case that tax had been paid for March 2006. The demands were therefore properly dropped and the Revenue challenge failed. Case-Laws Service Tax Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386523