https://www.taxtmi.com/caselaws?id=30861 Entitlement to Notification No. 32/2004-ST turned on whether the GTA had not availed Cenvat credit on inputs or capital goods. The record contained no specific allegation or finding that such credit had been taken, while the appellant relied on endorsements in some bills and GTA declarations in others. Rejection of that evidence without departmental verification was unwarranted, and the clarification dated 21.08.2008 had to be considered on reconsideration. The denial of notification benefit and the resulting demand and penalty were therefore set aside, and the matter was remanded for verification and fresh decision. en-us Wed, 06 Aug 2008 00:00:00 +0530 Sat, 09 May 2009 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30861 Entitlement to Notification No. 32/2004-ST turned on whether the GTA had not availed Cenvat credit on inputs or capital goods. The record contained no specific allegation or finding that such credit had been taken, while the appellant relied on endorsements in some bills and GTA declarations in others. Rejection of that evidence without departmental verification was unwarranted, and the clarification dated 21.08.2008 had to be considered on reconsideration. The denial of notification benefit and the resulting demand and penalty were therefore set aside, and the matter was remanded for verification and fresh decision. Case-Laws Service Tax Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30861