2009 (7) TMI 803

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;  Shri Rajesh Kumar, C.A., for the Appellant. Shri K.S. Srinivasa, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is directed against waiver of pre-deposit of the following amounts. Service tax of Rs. 4,66,385/-. Penalty of Rs. 4,66,385/- under Section 78. 2.Heard both sides and perused the records. 3. The confirmation of se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e is 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 th....