2008 (6) TMI 53 - AT - Service Tax

Demand raised by denying the benefit of Notification No. 32/2004-S.T. only on the ground that there was no declaration on the consignment note that credit has not been taken in respect of capital goods or inputs - contention of applicant is that the necessary declaration were filed on yearly basis supported by CA certificate - applicants had a strong case, therefore, the pre-deposit of amount of service tax is waived. Stay petition is allowed

Summary

The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of Service Tax amounting to Rs. 4,78,740 as necessary declarations were filed on a yearly basis supported by a CA certificate, even though not on consignment notes. The benefit of Notification No. 32/2004-S.T. was denied due to lack of declaration on consignment notes, but the waiver was allowed as the applicants had a strong case. Stay petition was also allowed.