Denial of Abatement Benefits for GTA Services Due to Non-Compliance with Notification No. 1/2006-ST Requirements.

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....Denial of benefit of abatement - GTA service - When Notification No. 1/2006-ST talks of not taking of Cenvat credit on input services taken by the transporter then it is obligatory on the part of the appellant or transporter to at least give a general declaration to the effect that no service credit of input services is taken by the transporters - AT....