https://www.taxtmi.com/caselaws?id=388366 Goods Transport Agency recipients were held entitled to the 75% abatement under Notification No. 32/2004-ST where the substantive conditions for the benefit were satisfied, even though declarations from all consignment note issuers regarding non-availment of CENVAT credit were not obtained. The prescribed declaration requirement was treated as a procedural condition that was not practically capable of compliance by the recipient and could not be used to defeat the exemption benefit. The stated position followed earlier Tribunal decisions and affirmed that denial of abatement on this ground was not sustainable. en-us Fri, 05 Apr 2019 00:00:00 +0530 Thu, 14 Nov 2019 12:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388366 Goods Transport Agency recipients were held entitled to the 75% abatement under Notification No. 32/2004-ST where the substantive conditions for the benefit were satisfied, even though declarations from all consignment note issuers regarding non-availment of CENVAT credit were not obtained. The prescribed declaration requirement was treated as a procedural condition that was not practically capable of compliance by the recipient and could not be used to defeat the exemption benefit. The stated position followed earlier Tribunal decisions and affirmed that denial of abatement on this ground was not sustainable. Case-Laws Service Tax Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388366