https://www.taxtmi.com/caselaws?id=215560 The Tribunal held that the appellant was not eligible for Service Tax exemption under Notification No. 6/2005-ST due to availing CENVAT Credit on capital goods received at the service provision premises. The Tribunal emphasized the need for strict compliance with notification conditions and CENVAT Credit rules, directing the appellant to deposit the full Service Tax amount while waiving pre-deposit of interest and penalties. Compliance with regulatory frameworks was highlighted as crucial for determining eligibility for tax exemptions. en-us Fri, 20 Apr 2012 00:00:00 +0530 Mon, 17 Sep 2012 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215560 The Tribunal held that the appellant was not eligible for Service Tax exemption under Notification No. 6/2005-ST due to availing CENVAT Credit on capital goods received at the service provision premises. The Tribunal emphasized the need for strict compliance with notification conditions and CENVAT Credit rules, directing the appellant to deposit the full Service Tax amount while waiving pre-deposit of interest and penalties. Compliance with regulatory frameworks was highlighted as crucial for determining eligibility for tax exemptions. Case-Laws Service Tax Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215560