https://www.taxtmi.com/caselaws?id=216357 A general declaration stating that no credit on input or capital goods had been availed and that benefit of Notification No. 12/2003 had not been taken was treated as sufficient for claiming Notification No. 32/2004-S.T. The demand had been raised only because the required declaration was not reproduced on the consignment notes, but a Board circular clarified that such a general declaration was adequate. On that basis, a prima facie case was found for interim relief, and the appellants were granted waiver of pre-deposit and stay of recovery pending the appeals. en-us Mon, 10 Oct 2011 00:00:00 +0530 Wed, 22 Aug 2012 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216357 A general declaration stating that no credit on input or capital goods had been availed and that benefit of Notification No. 12/2003 had not been taken was treated as sufficient for claiming Notification No. 32/2004-S.T. The demand had been raised only because the required declaration was not reproduced on the consignment notes, but a Board circular clarified that such a general declaration was adequate. On that basis, a prima facie case was found for interim relief, and the appellants were granted waiver of pre-deposit and stay of recovery pending the appeals. Case-Laws Service Tax Mon, 10 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216357