2012 (7) TMI 195

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....on is filed for waiver of pre-deposit of Service Tax of Rs.14,81,622/- with interest and equal amount of penalty imposed.   2. The above said amounts have been confirmed by adjudicating authority and upheld by the first appellate authority on the ground that the appellant is not liable to abatement of 75% of the gross amount raised by the Goods Transport Operator (GTO) during the period Ja....

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....claration from the transporter for non-availment of CENVAT Credit of input or capital goods but has not filed such declaration on each and every consignment. On this ground itself, the benefit of Notification No.32/2004-ST dt.3.12.2004 has been denied to the appellant. We find that as specifically pointed out by ld.Counsel the order of Hon'ble High Court of Gujarat in the case of Neral Paper Mills....