TMI Blog2009 (7) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... eived the services of the goods transport agency could not have taken the credit of the capital goods/inputs - the applicant has made but a prima facie case for the waiver of the pre-deposit of the amounts confirmed by the lower authorities - Application for waiver of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal. - ST/19/2009 - Stay Order No. 1008/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the inputs by the transporters. Learned Chartered Accountant submits that the issue is now squarely covered in favour of the appellant by the decision of the Tribunal in the case of CCE, Rajkot v. Sunhill Ceramics Pvt. Ltd., 2008 (9) S.T.R. 530 (Tri.-Ahmd.). He would also rely upon the decision in the case of Banner Pharmacaps Pvt. Ltd. v. CCE C, Vapi (2009-TIOL-1016-CESTAT-Ahm). 4. On peru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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