https://www.taxtmi.com/caselaws?id=208590 Recipients of GTA service claiming Cenvat credit could not secure complete waiver of pre-deposit merely on the basis of invoice declarations that the transporters had paid service tax. In the absence of independent supporting evidence, such as challans or other proof of actual tax payment, the declarations under Rule 9(1)(e) were insufficient to establish a prima facie case for full relief. The assessee therefore obtained only partial relief, with direction to deposit 50% of the confirmed Cenvat credit demand and waiver of the balance pre-deposit on compliance. en-us Thu, 13 Oct 2011 00:00:00 +0530 Wed, 04 Jan 2012 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208590 Recipients of GTA service claiming Cenvat credit could not secure complete waiver of pre-deposit merely on the basis of invoice declarations that the transporters had paid service tax. In the absence of independent supporting evidence, such as challans or other proof of actual tax payment, the declarations under Rule 9(1)(e) were insufficient to establish a prima facie case for full relief. The assessee therefore obtained only partial relief, with direction to deposit 50% of the confirmed Cenvat credit demand and waiver of the balance pre-deposit on compliance. Case-Laws Service Tax Thu, 13 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208590