https://www.taxtmi.com/caselaws?id=34718 Notification No. 32/2004 exemption could not be denied merely because the prescribed declaration was not printed on the consignment note, where a certificate from the service provider accompanied the documents and was undisputed. The certificate confirmed that no Cenvat credit had been availed on inputs or capital goods and that the benefit of Notification No. 12/2003 was not available. On that documentary compliance, the Tribunal treated the notification condition as satisfied and upheld the exemption, rejecting the Revenue's objection. en-us Thu, 16 Jul 2009 00:00:00 +0530 Sun, 11 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34718 Notification No. 32/2004 exemption could not be denied merely because the prescribed declaration was not printed on the consignment note, where a certificate from the service provider accompanied the documents and was undisputed. The certificate confirmed that no Cenvat credit had been availed on inputs or capital goods and that the benefit of Notification No. 12/2003 was not available. On that documentary compliance, the Tribunal treated the notification condition as satisfied and upheld the exemption, rejecting the Revenue's objection. Case-Laws Service Tax Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34718