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2016 (10) TMI 459 - AT - Service TaxGTA service - eligibility to avail abatement of 75% of the value of the GTA Services as provided in Notification No. 32/2004-ST dated 03.12.2004 - subject to the condition that the no CENVAT Credit had been availed and benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - Held that:- the certificates issued by the GTA separately can also be considered as sufficient compliance of the said provisions. - Decided in favor of assessee.
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