https://www.taxtmi.com/caselaws?id=202078 Prima facie entitlement to complete waiver of pre-deposit was not established in a dispute over utilisation of Cenvat credit to pay service tax on outward GTA service. The interim waiver request was examined against the relevant period and the effect of the omission of the explanation to Rule 2(p) by Notification No. 8/2006-C.E. (N.T.), together with the later amendment and Notification No. 10/2008-C.E. (N.T.). As the later notification had not been placed before the Commissioner (Appeals), complete waiver of tax and penalty was declined. Partial relief was granted on deposit of Rs. 1 lakh, with the balance waived and recovery stayed pending appeal. en-us Mon, 27 Jul 2009 00:00:00 +0530 Wed, 19 Jan 2011 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202078 Prima facie entitlement to complete waiver of pre-deposit was not established in a dispute over utilisation of Cenvat credit to pay service tax on outward GTA service. The interim waiver request was examined against the relevant period and the effect of the omission of the explanation to Rule 2(p) by Notification No. 8/2006-C.E. (N.T.), together with the later amendment and Notification No. 10/2008-C.E. (N.T.). As the later notification had not been placed before the Commissioner (Appeals), complete waiver of tax and penalty was declined. Partial relief was granted on deposit of Rs. 1 lakh, with the balance waived and recovery stayed pending appeal. Case-Laws Service Tax Mon, 27 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202078