Revenue neutrality in goods transport service dispute justified waiver of pre-deposit and stay relief under the notification condition.

In proceedings concerning denial of Notification No. 32/2004-S.T. for goods transport service, the Tribunal treated the demand as revenue neutral because the appellant was both manufacturer and recipient of the input service, so the service tax paid would be available as credit. It also accepted the appellant's reliance on an earlier decision taking the same view on the notification condition, and held that the Revenue's insistence on proof that the service provider had not availed credit did not justify ? Need English. Let's craft cleanly. The Tribunal granted waiver of pre-deposit and allowed the stay petition at this stage.

---

---

Issues: Whether the appellant was entitled to waiver of pre-deposit in proceedings relating to denial of the benefit of Notification No. 32/2004-S.T. for goods transport service.

Analysis: The appellant was a manufacturer and also the recipient of the input service, so the service tax paid would be available as credit. In that situation, the demand was considered revenue neutral. The Tribunal also noted that the appellant relied on an earlier decision taking the same view on the notification condition, and held that the revenue's insistence on proof that the service provider had not availed credit did not warrant refusal of relief at this stage.

Conclusion: The appellant was entitled to waiver of pre-deposit and the stay petition was allowed.

---