2010 (3) TMI 395

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..... t credit and the benefit of Notification No. 12/2003-S.T., dated 20-6-2003. Commissioner allowed the benefit for the period of 2005 on the basis of the CBEC, under Circular No. B1/6/05-TRU dated 27.7.2005. Held that- prima facie consolidated declaration filed sufficient for compliance with notification condition. Pre-deposit waived. Recovery stayed. - ST/762/2009 - 253/2010 - Dated:- 22-3-2010 - .....

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..... 2004-S.T. to the appellants for services falling under the category GTA, availed by it during the period 9/2005 to 2/2006. The original authority allowed the benefit of the notification on the strength of declaration filed by the GTAs to the effect that they had not availed the Cenvat credit and the benefit of Notification No. 12/2003-S.T., dated 20-6-2003. Vide the impugned order, the Commissione .....

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..... e Notification No. 32/2004-S.T. The Commissioner found that a declaration from the service provider was adequate to extend the benefit in respect of consignments transported by it for the period prior to 27-7-2005 since the CBEC Circular was effective from the date of its issue. We find that the Commissioner interpreted the requirement to qualify for the benefit of the notification wrongly. We fin .....

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