2009 (7) TMI 1072

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..... on the ground that they had paid service tax for goods transport service from their Cenvat credit amount which according to the revenue is not permitted and for the reason that the assessees had not filed the declaration from the goods transport agency that they had not availed the benefit of Notification No. 12/03-S.T., dated 20-6-03. 2. As far as the first ground is concerned, I find that it h .....

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..... availed the benefit of Notification No. 12/03, the case is remitted to the adjudicating authority who shall satisfy himself about the particulars contained in the declaration and pass appropriate orders in accordance with law. 4. The appellants submits that there can be no levy of interest upon them for the reason that the amount has been paid from the Cenvat credit account, in the light of the .....

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