TMI Blog2009 (6) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... contention that it was not possible for them to produce any evidence to show that service provider has not availed the credit or benefit of the Notification No. 12/03. We find that there is no relaxation given in the said Notification No. 32/04 and the condition attached thereof cannot be relaxed - appellant does not have a prima facie case so as to allow this stay petition unconditionally - ST/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Notification No. 32/04-ST dated 3-12-2004. 3. The dispute in the present appeal is lack of fulfillment of the said condition. As per the condition attached to the Notification, the exemption is available only in those cases where the credit of duty paid on the inputs or capital goods used for providing such taxable service has not been availed and the Goods Transport Agency has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illed. 4. After hearing both sides, we find that the Notification in question which grants abatement for the purpose of payment of service tax, is available to the assessee subject to fulfillment of the condition therein. The appellants have not fulfilled the same. It is their contention that it was not possible for them to produce any evidence to show that service provider has not availed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Commissioner of C.Ex., Rajkot v. Sunhill Ceramics Pvt. Ltd. reported in 2008 (9) S.T.R. 530 (Tri.-Ahd.), relied upon by the assessee, we take note of the another decision of the Single Member in the case of Bharathi Soap Works v. CCE, Guntur - 2008 (9) S.T.R. 80 (Tri.-Bang.), wherein the appeals were rejected on the ground of non-fulfillment of condition, by not accepting the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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