https://www.taxtmi.com/caselaws?id=148462 The Tribunal held that a prima facie case existed for waiver of pre-deposit where the appellant claimed abatement under the relevant service tax notification. It found support in prior Tribunal authority and noted that the recipient of goods transport agency service could not have taken credit of capital goods or inputs. The absence of an endorsement on the consignment notes regarding non-availment of credit was not treated as defeating the appellant's claim at the interim stage. Waiver of pre-deposit was therefore granted and recovery of the demanded service tax, interest and penalties was stayed pending disposal of the appeal. en-us Wed, 15 Jul 2009 00:00:00 +0530 Tue, 27 Jun 2017 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148462 The Tribunal held that a prima facie case existed for waiver of pre-deposit where the appellant claimed abatement under the relevant service tax notification. It found support in prior Tribunal authority and noted that the recipient of goods transport agency service could not have taken credit of capital goods or inputs. The absence of an endorsement on the consignment notes regarding non-availment of credit was not treated as defeating the appellant's claim at the interim stage. Waiver of pre-deposit was therefore granted and recovery of the demanded service tax, interest and penalties was stayed pending disposal of the appeal. Case-Laws Service Tax Wed, 15 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148462