2009 (4) TMI 338

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....YAN, TECHNICAL MEMBER S. Kandaswamy for the Appellant. M.K.A.K. Mohiddin for the Respondent. ORDER Jyoti Balasundaram, Vice President - After hearing both sides for sometime on the application for waiver of pre-deposit of service tax of Rs. 2,80,212 covering the period from 1-1-2005 to 31-8-2006, together with interest and penalty of amount equal to the tax under section 78, penalty of Rs....

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....certificates from different transporters that they had not availed Cenvat credit of duty paid on inputs or capital goods used for providing 'transport agency service' under the provisions of Cenvat Credit Rules, 2004 and certified that they had not availed the benefit under Notification No. 12/03, dated 20-6-2003. Certificates cover the relevant period. This material was not placed either before t....