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<h1>CESTAT Ahmedabad grants stay petition in GTA service tax case, waives penalty for non-declaration of cenvat credit.</h1> <h3>Banner Pharmacaps (P) Ltd. Versus CCE and C</h3> Banner Pharmacaps (P) Ltd. Versus CCE and C - TMI The Appellate Tribunal CESTAT Ahmedabad allowed the stay petition unconditionally for a case involving service tax on GTA services. The appellant availed 75% abatement but was denied it due to lack of declaration on non-availment of cenvat credit by the service provider. The Tribunal waived the penalty imposed during the appeal, citing a previous case where abatement was allowed even without a declaration.