2009 (6) TMI 231

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..... he 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 - ST/87/2008 - S-300/KOL/2009, - Dated .....

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..... 3. Contention of the Applicants is that the declaration given by the Service Provider to the effect that no input/capital goods credit has been availed and the benefit under the Notification No. 12/03-S.T. has also not been availed. The Applicants relied upon the CBEC Instructions issued from F. No. 137/154/2008-CX., dated 21-8-2008, where it has been clarified as under:- "4. The matter has bee .....

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