2009 (6) TMI 231

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....e, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The Applicants filed this Application for waiver of pre-deposit of Rs. 63,73,472.00 and penalty. They are receiving Goods Transport Services and availing the benefit of Notification No. 32/2004-S.T. or 1/2006-S.T. The benefit of the Notifications was denied on the....

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.... No. B1/6/2005-TRU, dated 27-7-2005 it is clarified that the benefit of availment of abatement may also be extended in past cases if the taxpayers produce a general declaration from the GTA to the effect that neither credit on input or capital goods used for the provision of service has been taken nor the benefit of Notification No. 12/2003-S.T. has been taken by them. 5. The past cases may be ....