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TMI Blog2008 (12) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... r letter heads were sufficient to meet the requirement of the notification - circular No. B1/6/2005-TRU clarifies that a declaration by the GTA in consignment note may suffice for the purpose of availment of abatement - Commissioner (Appeals)’ order it is well reasoned and follows the decision of SC in Dhiren Chemicals Inds. - held that substantial benefit cannot be denied for minor procedural lap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 12/2003 dt. 20-6-2003. No procedure or manner has been prescribed in the notification to see whether the said conditions are being complied with or not, however the board has clarified vide its circular No. B1/6/2005-TRU dt. 27-7-2005 (Para 31) that a declaration by the GTA on the body of the consignment note may be suffice in this regard. I find that Board's above circular is only clari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion notification. Further in a catena of decisions, Hon'ble Tribunal has held that substantial benefit cannot be denied for minor procedural lapses. Also, I find that nowhere in the impugned order, it has been alleged or held by the adjudicating authority that the GTA in this case has availed credit on inputs and capital goods used for providing taxable service or has availed benefit of Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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