2012 (8) TMI 313

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..... eposit of the amount confirmed by the adjudicating authority as Service Tax liability on the appellant on the ground that they have availed the benefit of Notification No.32/2004-ST, without providing the declaration of the Goods Transport Agency on the consignment note as to non-availment of CENVAT Credit on the inputs as well as capital goods. 2. After hearing both sides for some time on the S .....

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..... ed in this case is res-integra and the adjudicating authority has demanded and confirmed the Service Tax liability only on the ground that the appellant had not produced declaration of non-availment of CENVAT Credit on the inputs as well as capital goods on each and every consignment note. For this purpose, the adjudicating authority relied upon the Board s circular dt.27.07.2005. We find that thi .....

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