2009 (7) TMI 803

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..... or the Appellant. Shri K.S. Srinivasa, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is directed against waiver of pre-deposit of the following amounts. Service tax of Rs. 4,66,385/-. Penalty of Rs. 4,66,385/- under Section 78. 2.Heard both sides and perused the records. 3. The confirmation of service tax has arisen on the ground that the app .....

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..... there is non-availment of inputs/capital goods stage credit. We find that the applicant, as a person who has received the services of the goods transport agency, could not have taken the credit of the capital goods/inputs. We also find force in the contention raised by the learned Chartered Accountant that the issue is covered by the decision of the Tribunal in the case of CCE, Rajkot v. Sunhill .....

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