https://www.taxtmi.com/caselaws?id=219687 The Tribunal granted a waiver of pre-deposit for an appeal concerning the payment of service tax by an appellant to SEZ units. The appellant, despite not maintaining separate records for input services, demonstrated payment of duty for taxable services to SEZ units and not availing the exemption notification. The Tribunal found the appellant's case for waiver valid, leading to the allowance of the stay petition in their favor. The decision hinged on the interpretation of Rule 6(3)(c) of the Cenvat Credit Rules, 2004, regarding maintaining separate records for input services and utilizing credit for services provided to SEZ units under specific notifications. en-us Tue, 28 Aug 2012 00:00:00 +0530 Sat, 22 Dec 2012 10:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219687 The Tribunal granted a waiver of pre-deposit for an appeal concerning the payment of service tax by an appellant to SEZ units. The appellant, despite not maintaining separate records for input services, demonstrated payment of duty for taxable services to SEZ units and not availing the exemption notification. The Tribunal found the appellant's case for waiver valid, leading to the allowance of the stay petition in their favor. The decision hinged on the interpretation of Rule 6(3)(c) of the Cenvat Credit Rules, 2004, regarding maintaining separate records for input services and utilizing credit for services provided to SEZ units under specific notifications. Case-Laws Service Tax Tue, 28 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219687