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2013 (11) TMI 98 - CESTAT CHENNAICenvat credit - GTA service - Held that:- Prima facie that the applicant failed to furnish the consignment notes with the prescribed declarations for claiming the exemption under Notification No. 32/2004-ST dated 03.12.2004. The applicant has failed to make out a prima facie case against them and therefore they are required to pay service tax along with interest and penalty. Accordingly, we direct the applicants to deposit an amount of Rs.50,000/- within a period of six weeks. - stay granted partly.
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