2013 (12) TMI 1373

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..... is showing proper declaration that shall also form an integral part of the invoice, if there is mention in the separate sheet about the primary document which is invoice. There is nothing negative evidence by Revenue to this effect in the order. Therefore, the appellant should not suffer the consequences of adjudication - Stay granted. - ST/700/2011 - ST/A/709/2012-Cus.(PB) - Dated:- 20-11-2012 .....

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..... 3E), dated 20-6-2003; This notification shall come into force on the first day of January 2005. 2. Reading of conditions shows that claimant has to satisfy that credit of duty paid on inputs or capital goods was not taken nor the service provider has availed the benefit of credit. Once the claimant leads evidence satisfying conditions, the appellant discharges its onus of proof. Burden of proof .....

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