2009 (11) TMI 237

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..... for the Respondent. ORDER 1. This application is filed by M/s. Sri Venkata Balaji Jute (P.) Ltd. The application seeks waiver of pre-deposit and stay of recovery of Rs. 61,781 along with applicable interest demanded from them towards inadmissible benefit of exemption of service tax availed by them under the category Goods Transport Agency (GTA) and penalty of Rs. 5,000 imposed on the appellants .....

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..... d that the exemption shall not apply in such cases where - "(i) the credit of duty paid on inputs or capital goods used for providing such taxable service has been taken under the provisions of the Cenvat Credit Rules, 2004; or (ii) the goods transport agency has availed the benefit under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.  1 .....

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..... suffice for the purpose of availment of abatement by the person liable to pay service tax." 4. The impugned order denied the benefit for want of such declarations. As rightly submitted by the learned Counsel for the appellants, the requirement as regards declaration is a matter of procedure. As the appellants had filed a declaration to the effect that they had not availed the Cenvat credit thoug .....

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