2011 (1) TMI 715

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , for the Respondent. [Order per : P. Karthikeyan, Member (T) (Oral)]. -  This stay application is filed by M/s. Arani Agro Oil Industries Ltd. praying for waiver of pre-deposit of the dues adjudged against them in the impugned order. After hearing both sides on the stay application for sometime, we find that the appeal itself can be disposed without a further hearing and we take up the app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... services, the service provider had not availed the benefit under the CENVAT Scheme nor the benefit extended under Notification No. 12/2003-S.T. The impugned order held that the appellant was required to have the same declaration endorsed on the consignment note covering each consignment. The demand is confirmed w.e.f. September, 2005 for the reason that the CBEC had issued a Circular requiring the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... have satisfied the conditions of the Notification. 3. We have also heard the learned DR for the Revenue. 4. We find that vide the orders of the Tribunal, relied on by the appellants, it has been decided that recipient of GTA service was not required to furnish evidence of not availing cenvat scheme to qualify for the disputed benefit. Moreover, the benefit is denied for the reason tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X