2012 (8) TMI 313

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....ay Petition is filed for waiver of pre-deposit of the amount confirmed by the adjudicating authority as Service Tax liability on the appellant on the ground that they have availed the benefit of Notification No.32/2004-ST, without providing the declaration of the Goods Transport Agency on the consignment note as to non-availment of CENVAT Credit on the inputs as well as capital goods. 2. After ....

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....de by both sides, we find that the issue involved in this case is res-integra and the adjudicating authority has demanded and confirmed the Service Tax liability only on the ground that the appellant had not produced declaration of non-availment of CENVAT Credit on the inputs as well as capital goods on each and every consignment note. For this purpose, the adjudicating authority relied upon the B....