2010 (12) TMI 786

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....vocate, for the Appellant. Shri V.K. Singh, SDR, for the Respondent. [Order]. -  The appellants seek waiver of pre-deposit and stay of recovery of an amount of Rs. 4,78,723/- which have been found irregular. CENVAT credit have been availed by them during the period May, 06 to July, 06, applicable interest confirmed against them in terms of Rule 14 of the Cenvat Credit Rules, 2004 and....

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....pplication for waiver of pre-deposit, the learned Advocate for the applicants submits that the Notification No. 1/06-S.T., and 12/03-S.T., require the service provider not to avail CENVAT credit on capital goods, inputs and input services. Notification No. 12/03 similarly restricted the service provider from availing the notification benefit if it had taken credit of duty paid on goods sold in the....

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....e neither the consignee nor consignor is required to pay the service tax, the responsibility for paying service tax continues with the concerned Goods Transport Agency. The condition of not taking "credit of duty paid on inputs or capital goods used for providing such taxable service" necessarily should relate to the services actually rendered by the Transport Agency. The respondent has not actual....