https://www.taxtmi.com/caselaws?id=34799 Denial of exemption under Notification No. 32/2004-ST could not be upheld without verifying the declaration subsequently produced by the appellant, because the dispute turned on whether the required declaration of non-availment of credit and of benefit under Notification No. 12/2003 had in fact been furnished. The Tribunal held that this factual aspect required reconsideration and fresh verification. The impugned order was set aside, pre-deposit, interest and penalty were waived at the interim stage, and the matter was remanded to the adjudicating authority for a fresh decision after hearing the appellant. en-us Wed, 14 Oct 2009 00:00:00 +0530 Tue, 03 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34799 Denial of exemption under Notification No. 32/2004-ST could not be upheld without verifying the declaration subsequently produced by the appellant, because the dispute turned on whether the required declaration of non-availment of credit and of benefit under Notification No. 12/2003 had in fact been furnished. The Tribunal held that this factual aspect required reconsideration and fresh verification. The impugned order was set aside, pre-deposit, interest and penalty were waived at the interim stage, and the matter was remanded to the adjudicating authority for a fresh decision after hearing the appellant. Case-Laws Service Tax Wed, 14 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34799