2008 (12) TMI 661

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..... gned order, the appellants are required to pre-deposit the following sums :- (i) Service Tax of Rs. 2,74,18,526/- (ii) Interest under Section 75 not quantified. 2. We heard both sides. 3. The appellants are manufacturers of paper, an excisable commodity. They availed the services of Goods Transport Agency. In terms of the Notification No. 32/2004-ST dated 3-12-2004, they were require .....

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..... Representative stated that the appellants had not fulfilled the conditions regarding non-availing the credit of duty paid on inputs or capital goods or for providing any such taxable services. There is another condition with regard to the non-availment of the benefit under Notification No. 12/2003. The learned DR stated that it is for the appellants to produce evidence for fulfilment of such condi .....

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