https://www.taxtmi.com/caselaws?id=204134 Reversal of inadmissible credit before the show cause notice can neutralise prior availment for an exemption condition requiring that no credit be taken, so prima facie protection may remain available. The Tribunal also noted that a retrospective notification and its enabling provision had not been considered by the adjudicating authority; because that legal development could materially affect liability and refund consequences, the order was set aside and the matter remanded for fresh consideration. The demand and penalty order therefore did not stand in its present form, and the exemption claim had to be re-examined in light of the reversal of credit and retrospective relief. en-us Mon, 06 Jun 2011 00:00:00 +0530 Thu, 22 Dec 2011 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204134 Reversal of inadmissible credit before the show cause notice can neutralise prior availment for an exemption condition requiring that no credit be taken, so prima facie protection may remain available. The Tribunal also noted that a retrospective notification and its enabling provision had not been considered by the adjudicating authority; because that legal development could materially affect liability and refund consequences, the order was set aside and the matter remanded for fresh consideration. The demand and penalty order therefore did not stand in its present form, and the exemption claim had to be re-examined in light of the reversal of credit and retrospective relief. Case-Laws Service Tax Mon, 06 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204134