https://www.taxtmi.com/caselaws?id=467017 Declarations from goods transport agency service providers showing that no Cenvat credit on inputs or capital goods had been availed and that no benefit under Notification No. 12/2003-ST had been claimed were sufficient to satisfy the condition in the CBEC circular. Denial of abatement was not justified merely because the appellant had not initially produced consignment notes bearing the prescribed endorsement. The substantive eligibility condition for Notification No. 32/2004-ST was therefore met, and the service tax demand was unsustainable. en-us Tue, 23 Jan 2024 00:00:00 +0530 Mon, 02 Mar 2026 18:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467017 Declarations from goods transport agency service providers showing that no Cenvat credit on inputs or capital goods had been availed and that no benefit under Notification No. 12/2003-ST had been claimed were sufficient to satisfy the condition in the CBEC circular. Denial of abatement was not justified merely because the appellant had not initially produced consignment notes bearing the prescribed endorsement. The substantive eligibility condition for Notification No. 32/2004-ST was therefore met, and the service tax demand was unsustainable. Case-Laws Service Tax Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467017