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2009 (6) TMI 231 - CESTAT, KOLKATAAppellant are receiving Goods Transport Services and availing the benefit of Notification No. 32/2004-S.T. or 1/2006-S.T. The benefit of the Notifications was denied on the ground that the Applicants have not filed the requisite declaration from the Service Provider to the effect that they have not availed the credit on inputs or capital goods and the benefit of Notification No. 12/2003-S.T., dated 20-6-2003 has not been taken by them. - We find that as the Applicants have produced the declaration from the Service Provider – Applicants have a strong prima facie case in their favour. - stay is granted
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