2010 (6) TMI 146

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....ORAM: 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 under Sections 76 & 78 of the Finance Act, 1....

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....-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 authority is bound by the circular of the Board.....