2009 (8) TMI 90

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....r: Mrs. Archana Wadhwa]. - After rejecting the request for staying the operation of the impugned order of Commissioner (Appeals) vide which he has held in favour of the respondent, we proceed to decide the appeal itself inasmuch as a short issue is involved. For better appreciation of the disputed issue, we reproduce Para 7 & 8 of the impugned order. "7. The adjudicating authority has not objec....

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....ations on the letterhead of the transporters to the effect that We hereby declare that we have not taken the credit of Excise duty paid on the inputs/Capital Goods for providing the "Transport of goods by Road" services during the period commencing from 01.01.05. We declare that we have not availed benefit under Notification No.12/2003-ST dt.20.6.03 in the past. These declarations are no doubt giv....

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....ervice tax was raised under the Show Cause Notice dt.27.2.08, but rather on the grounds that 'the service receiver was not eligible for 75% exemption from payment of service tax because the requirement as clarified by the Board under Circular No.B1/6/2005-TRU, dt.27.7.05 was not fulfilled on consignment notes received by the appellants." 2. Revenue in their memo of appeal has not disputed that ....