2009 (7) TMI 1084

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....ivasa, JDR, for the Respondent. ORDER This stay petition is directed against waiver of pre-deposit of the following amounts. Service tax of Rs. 4,61,502/- Penalty of Rs. 4,61,502/- under Section 78 Penalty of Rs. 100 or @2% p.m whichever is higher under Section 76 Penalty of Rs. 1,000/- under Section 77 2. Heard both sides and perused the records. 3. The confirmation of ser....

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....s no endorsement on the consignment notes that there is non-availment of inputs/capital goods stage credit. We find that the applicant as a person who has received the services of the goods transport agency could not have taken the credit of the capital goods/inputs. We also find force in the contention raised by the learned Chartered Accountant that the issue is covered by the decision of the Tri....