2009 (6) TMI 33

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....chalam, Adv., for the appellant Shri V.V. Hariharan, JCDR, for the respondent [Order per: Jyoti Balasundaram, Vice President] - For reasons recorded below, we waived predeposit of service tax of Rs. 18,44,828 plus education cess of Rs. 36,897/-, confirmed against the applicants and penalty of Rs.37,63,450/- under the provisions of Section 78 and Rs. 200/- per day or 2% of the tax per month w....

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....it is availed. It is the contention of the revenue that the assessees have not fulfilled the condition relating to: a) Non-availment of cenvat credit of service tax on inputs/capital goods or input service used for providing GTA service by the service provider b) The condition relating to non-availment of benefit under Notification No. 12/03-ST dated 20.06.03, by the Goods Transport Agency. ....

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....s purpose are available with the DGCEI, the department can verify the particulars at any time and he prays that the case be remitted to the adjudicating authority for verification of the original consignment notes as to whether there were the requisite endorsements in order to satisfy the excise authorities as to the fulfillment of the conditions stipulated under the Notification No. 32/04 and ext....