https://www.taxtmi.com/caselaws?id=757628 CESTAT Chandigarh allowed the appeal regarding denial of abatement under N/N. 32/2004-ST. The department denied benefit claiming GTA operator invoices lacked endorsement that CENVAT credit was not availed. CESTAT held the notification condition applies only to GTA service providers paying service tax themselves, not to appellants paying on reverse charge basis. The department exceeded notification scope. Citing SC precedent in Sandur Micro Circuits case, CESTAT ruled circulars cannot restrict exemption notifications or impose new conditions beyond statutory scope. Appeal succeeded on merits without examining limitation issues. en-us Wed, 07 Aug 2024 00:00:00 +0530 Fri, 30 Aug 2024 08:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757628 CESTAT Chandigarh allowed the appeal regarding denial of abatement under N/N. 32/2004-ST. The department denied benefit claiming GTA operator invoices lacked endorsement that CENVAT credit was not availed. CESTAT held the notification condition applies only to GTA service providers paying service tax themselves, not to appellants paying on reverse charge basis. The department exceeded notification scope. Citing SC precedent in Sandur Micro Circuits case, CESTAT ruled circulars cannot restrict exemption notifications or impose new conditions beyond statutory scope. Appeal succeeded on merits without examining limitation issues. Case-Laws Service Tax Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757628