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2015 (10) TMI 856 - AT - Service TaxDenial of abatement benefit - GTA service - exemption Notification Nos.32/2004-ST and 35/2004-ST, both dated 3.12.2004 - Held that:- The issue is no long res integra. The decision of this Tribunal in Paliwal Home Furnishing vs. C.S.T., Delhi [2010 (12) TMI 369 - CESTAT, NEW DELHI] ruled that certificates by Goods Transport Agency on their letterheads regarding non availment of credit on inputs or capital goods for providing GTA service is sufficient compliance and a GTA service recipient would be entitled to avail the benefits of abated tax liability, under the relevant Notifications - impugned order is unsustainable - Decided in favour of assessee.
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