https://www.taxtmi.com/caselaws?id=33434 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. en-us Mon, 08 Sep 2008 00:00:00 +0530 Fri, 15 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33434 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. Case-Laws Service Tax Mon, 08 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33434