2010 (6) TMI 146

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent: Mr. MM Ravi Rajendran, DR CORAM: Hon'ble Shri M. V. Ravindran, Member (Judicial) and Hon'ble Shri  P. Karthikeyan, Member (Technical) PER: P. KARTHIKEYAN M/s ONGC Ltd., Andhra Pradesh has filed this application for waiver of   pre-deposit   and    stay  of recovery of service tax of Rs. 32,06,125/- and penalties  imposed on them u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fit of exemption under Notification No. 32/2004-ST dated 03.12.2004 for the reason that the appellants had not obtained declaration signed by GTA to the effect that it had not availed Cenvat credit on each consignment note. Demand is confirmed for failure of the appellants to follow the above procedure prescribed by CBEC Circular No. B1/6/2005-TRU dated 27.07.2005. Order is on the basis that the a....