2009 (2) TMI 361

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..... nment notes/invoices that they have availed cenvat credit on the inputs/capital goods. Held that - in view of the facts and precedent decisions of the Tribunal that, by getting the declaration subsequently, substantial requirement of the notification is fulfilled. We feel that there was no need for the Commissioner to require the appellants to make any pre-deposit. Accordingly, the stay applicatio .....

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..... t is that the service provider has not declared on the consignment notes/invoices that they have not availed Cenvat credit on the inputs/capital goods. In the stay application, the appellants have contended that they have obtained declaration from the transporters subsequently that Cenvat credit has not been availed on inputs/capital goods. However, service tax has been demanded and penalties have .....

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