https://www.taxtmi.com/caselaws?id=75525 Total waiver of pre-deposit was granted where the service tax demand had been met by claiming 67% abatement under Notification No. 1/2006-S.T., and the dispute centred on whether that benefit was lost because Cenvat credit had been availed and later reversed. The appellant also relied on the Board's circular dated 29-1-2009 to argue that no liability survived. On this prima facie showing, the pre-deposit of service tax, interest and penalty was waived in full until disposal of the appeal. en-us Mon, 25 May 2009 00:00:00 +0530 Wed, 21 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75525 Total waiver of pre-deposit was granted where the service tax demand had been met by claiming 67% abatement under Notification No. 1/2006-S.T., and the dispute centred on whether that benefit was lost because Cenvat credit had been availed and later reversed. The appellant also relied on the Board's circular dated 29-1-2009 to argue that no liability survived. On this prima facie showing, the pre-deposit of service tax, interest and penalty was waived in full until disposal of the appeal. Case-Laws Service Tax Mon, 25 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75525