2014 (2) TMI 337

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..... e tax paid on Wharfage charges due to insufficiency of the evidences - appellant has not made out a prima facie case for complete waiver of the amounts involved - Conditional stay granted. - Appeal No. : ST/480 of 2012 - - - Dated:- 10-4-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri Suriyanarayanan, Advocate For the Respondent : Shri Manoj Kutty, A.R. .....

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..... o two companies and they did not indicate any service tax registration number nor there is any evidence attached for the discharge of service tax on Wharfage (in the invoices of M/s. Gujarat Maritime Board). We also find that the appellant is also not able to produce any document regarding the credit availed of service tax paid of an amount of approximately Rs. 2 Lakhs. 6. At this juncture, we .....

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