2008 (12) TMI 179

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..... ts 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 - that the unit had the copies of separate declaration on the letter head of GTAs and the same were produced to the Audit party - Held that - the requirement of declaration in the invoice is only procedural and there is substantial compliance with .....

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..... taxable service and has also not availed the benefit of Notification No. 12/2003-S.T., 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 s .....

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..... can prescribe the procedure for availing the benefit of the said exemption 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 .....

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