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2012 (7) TMI 195 - AT - Service TaxAbatement in respect of amount charged by GTA - Notification No 32/2004 - denial on ground that appellants have filed only revised declaration from the transporter for non-availment of CENVAT Credit of input or capital goods but has not filed such declaration on each and every consignment - Held that:- Issue is no more res-integra. High Court in case of Neral Paper Mills Pvt.Ltd (2010 (9) TMI 297 (HC)) held that exemption is provided by way of notification and the Board can prescribe the procedure for availing the benefit of the said exemption notification. When nothing has been brought on record or alleged that GTA has availed credit on inputs and capital goods, denial of benefit of Notification No. 32/2004 is not correct in law. Following aforesaid decision issue decided in favor of assessee.
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