TaxTMI 
TaxTMI 
2008 (11) TMI 600
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....These applications for waiver and stay have been filed against the orders impugned in the captioned appeals. Details of the orders are as follows: S. No. Appellants OIA No. Material Period ST demanded Rs. Penalty Rs. 1. SNI Industries 52/08 18-6-08 03/06 to 09/06 47,331 47,331 2. SNI Granites 53/08 18-6-08 01/05 to 09/06 1,84,932 3,69,864 3. SNI Granites 55/08 18-6-08 03/06 t....
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....atisfied the above conditions of the said Notification. 2. Moving the application for waiver of pre-deposit and stay of recovery, the Ld. Counsel representing the appellants submits that the consignments involved had been transported to the premises of the appellants by Goods Transport Operators and not by Goods Transport Agency. The requirement of satisfying the authorities that cenvat credit an....
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....y road. This definition did not cover truck operators who just transport the goods. The demands and penalties are consequent to a finding by the original authority that the appellants had not submitted to the authorities 'consignment notes' issued by the Goods Transport Agencies with the endorsement in proof of the fact that the Agency had not availed cenvat credit and exemption under Notification....
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....ndorsement envisaged in the Notification No. 32/2004-S.T., dated 3-12-2004. 4. I have carefully considered the case records and the submissions by both sides. Vide Circular F. No. 166/13/06-CX dated 12-3-07, the Board has clarified that availors of Goods Transport Agency service like the appellants who discharge the service tax liability are entitled to the abatement extended in terms of Notifica....