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2010 (3) TMI 395 - CESTAT, BANGALOREStay Goods Transport Agency Service- The appellants for services falling under the category GTA. The original authority allowed the benefit of the notification on the strength of declaration filed by the GTAs to the effect that they had not availed the Cenvat credit and the benefit of Notification No. 12/2003-S.T., dated 20-6-2003. Commissioner allowed the benefit for the period of 2005 on the basis of the CBEC, under Circular No. B1/6/05-TRU dated 27.7.2005. Held that- prima facie consolidated declaration filed sufficient for compliance with notification condition. Pre-deposit waived. Recovery stayed.
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