https://www.taxtmi.com/caselaws?id=761365 CESTAT Ahmedabad allowed appeals regarding entitlement to 75% abatement of transportation charges under exemption notifications 32/2004-ST and 1/2006-ST for Goods Transport Agency services. The department denied benefits claiming transport agencies failed to provide required declarations on consignment notes regarding non-availment of Cenvat credit. CESTAT held that appellant provided adequate declarations from transport agencies confirming non-availment of Cenvat credit and exemption benefits. Following precedent, the tribunal ruled that absent prescribed format requirements, demanding declarations on each consignment note was legally unsustainable. The impugned orders were set aside. en-us Thu, 07 Nov 2024 00:00:00 +0530 Sat, 09 Nov 2024 08:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761365 CESTAT Ahmedabad allowed appeals regarding entitlement to 75% abatement of transportation charges under exemption notifications 32/2004-ST and 1/2006-ST for Goods Transport Agency services. The department denied benefits claiming transport agencies failed to provide required declarations on consignment notes regarding non-availment of Cenvat credit. CESTAT held that appellant provided adequate declarations from transport agencies confirming non-availment of Cenvat credit and exemption benefits. Following precedent, the tribunal ruled that absent prescribed format requirements, demanding declarations on each consignment note was legally unsustainable. The impugned orders were set aside. Case-Laws Service Tax Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761365