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2012 (10) TMI 492 - AT - Service TaxNon fulfillment of conditions of Notification No.32/2004-ST dated 03.12.2004 and Notification No.1/2006-ST dated 01.03.2006 - declaration required to be filed by the respective GTA as prescribed has not been complied with - Held that:- In absence of any particular format prescribed under the respective notifications, the department insisting for declaration on each consignment note for allowing the abatement under the said Notifications is un-sustainable in law. In these circumstances the declarations filed by the goods transport agencies (GTA) in their letter-heads or in the respective payment bills certifying that they have not availed CENVAT Credit on inputs or capital goods nor availed the benefit of exemption Notification 12/2003-ST dated 20.06.2003 should have been accepted by the department in extending the benefit of Notification No.32/2003-ST and 1/2006-ST - in favour of assessee.
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