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TMI Blog2008 (5) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per: M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The applicant is providing services of transport of goods by road and has availed the benefit of exemption Notification No. 1/2006, dated 1-3-2006. As per the above notification, provider of goods transport services is entitled to pay service tax on a value which is 25% of the gross amount received. This exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt submits that the appellant were not really familiar with the service tax provisions. They have given very cryptic reply dated 17-10-2007 to the show cause notice dated 3-10-2007. They were not really aware that by availing the benefit of Cenvat credit amounting to Rs. 1.10 lacs would be disadvantageous to them and lead to denial of the benefit to the tune of Rs. 1.39 crores. If they had known, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Such availing of Cenvat credit of Rs. 1.10 lac has lead to the huge demand of Rs. 1.39 crores. They have since paid the entire Cenvat credit involved along with interest on 21-1-2008. In the peculiar facts and circumstances of the case, we, prima facie, feel that the demand may not be sustainable. We hold that the appellant has made out a strong prima facie case for waiver of the dues as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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