https://www.taxtmi.com/caselaws?id=238282 In a service tax dispute over SSI exemption, the tribunal considered waiver of predeposit and stay of recovery on a prima facie basis. It noted that substantial payment had already been made and that, at the interim stage, non-availment of CENVAT credit was not treated as conclusively established against the exemption claim. The appellant's plea of bona fide belief was also treated as relevant for interim consideration. On those facts, the deposited amount was regarded as sufficient security, and the balance predeposit was waived with recovery stayed during the pendency of the appeal. en-us Tue, 30 Jul 2013 00:00:00 +0530 Sat, 19 Oct 2013 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238282 In a service tax dispute over SSI exemption, the tribunal considered waiver of predeposit and stay of recovery on a prima facie basis. It noted that substantial payment had already been made and that, at the interim stage, non-availment of CENVAT credit was not treated as conclusively established against the exemption claim. The appellant's plea of bona fide belief was also treated as relevant for interim consideration. On those facts, the deposited amount was regarded as sufficient security, and the balance predeposit was waived with recovery stayed during the pendency of the appeal. Case-Laws Service Tax Tue, 30 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238282