https://www.taxtmi.com/caselaws?id=461758 Abatement under the Goods Transport Agency service notifications could not be denied merely because the transporter's declaration of non-availment of CENVAT credit and exemption benefit was given on letterheads rather than on consignment notes. The notifications did not prescribe any mandatory format for the declaration, and there was no express requirement that it appear on each consignment note. The defect was therefore only procedural and could not override the assessee's substantive entitlement to abatement. en-us Wed, 05 Dec 2018 00:00:00 +0530 Fri, 25 Apr 2025 18:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461758 Abatement under the Goods Transport Agency service notifications could not be denied merely because the transporter's declaration of non-availment of CENVAT credit and exemption benefit was given on letterheads rather than on consignment notes. The notifications did not prescribe any mandatory format for the declaration, and there was no express requirement that it appear on each consignment note. The defect was therefore only procedural and could not override the assessee's substantive entitlement to abatement. Case-Laws Service Tax Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461758