https://www.taxtmi.com/caselaws?id=758835 A goods transport agency's entitlement to 75% abatement under Notification No. 32/2004-S.T. depends on substantive compliance with the conditions that it has not taken Cenvat credit and has not availed the benefit of Notification No. 12/2003-S.T. The benefit cannot be denied merely because compliance was declared in general form rather than by endorsement on each consignment note, where there is no evidence that the declarations were false or that the barred benefits were actually availed. The settled principle applied is that a substantive exemption cannot be refused on a technical procedural objection not found in the notification itself. en-us Wed, 18 Sep 2024 00:00:00 +0530 Thu, 19 Sep 2024 11:43:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758835 A goods transport agency's entitlement to 75% abatement under Notification No. 32/2004-S.T. depends on substantive compliance with the conditions that it has not taken Cenvat credit and has not availed the benefit of Notification No. 12/2003-S.T. The benefit cannot be denied merely because compliance was declared in general form rather than by endorsement on each consignment note, where there is no evidence that the declarations were false or that the barred benefits were actually availed. The settled principle applied is that a substantive exemption cannot be refused on a technical procedural objection not found in the notification itself. Case-Laws Service Tax Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758835