https://www.taxtmi.com/caselaws?id=153957 Limitation and extended-period suppression were central to the demand of unpaid service tax and CENVAT credit utilisation. Disclosure by the assessee to the department of the transitional merging of accumulated credit under Rule 11 meant suppression was not prima facie established, so the major demand was stayed with waiver of pre-deposit. Rule 2(r) was applied to treat a person liable to pay service tax as a provider of taxable service, and utilisation of input credit for output service tax was found prima facie sustainable, leading to stay of that demand as well. For the remaining balance demand, the tribunal required a limited pre-deposit, with stay to follow compliance. en-us Wed, 02 Sep 2009 00:00:00 +0530 Fri, 02 Aug 2013 11:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153957 Limitation and extended-period suppression were central to the demand of unpaid service tax and CENVAT credit utilisation. Disclosure by the assessee to the department of the transitional merging of accumulated credit under Rule 11 meant suppression was not prima facie established, so the major demand was stayed with waiver of pre-deposit. Rule 2(r) was applied to treat a person liable to pay service tax as a provider of taxable service, and utilisation of input credit for output service tax was found prima facie sustainable, leading to stay of that demand as well. For the remaining balance demand, the tribunal required a limited pre-deposit, with stay to follow compliance. Case-Laws Central Excise Wed, 02 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153957