https://www.taxtmi.com/caselaws?id=238810 At the interim stage, the tribunal found a prima facie case on limitation for the CENVAT credit demand because the ST-3 returns had regularly disclosed credit taken and utilised. The storage and warehousing exemption was not made out prima facie, as soya bean meal was treated as a processing residue rather than agricultural produce, and the invoices suggested stock management charges linked to quantity rather than mere rent. The appellant was therefore put to terms, and a reduced pre-deposit was accepted. On deposit, the balance pre-deposit was waived and recovery of the remaining dues was stayed during the appeal. en-us Mon, 08 Jul 2013 00:00:00 +0530 Thu, 31 Oct 2013 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238810 At the interim stage, the tribunal found a prima facie case on limitation for the CENVAT credit demand because the ST-3 returns had regularly disclosed credit taken and utilised. The storage and warehousing exemption was not made out prima facie, as soya bean meal was treated as a processing residue rather than agricultural produce, and the invoices suggested stock management charges linked to quantity rather than mere rent. The appellant was therefore put to terms, and a reduced pre-deposit was accepted. On deposit, the balance pre-deposit was waived and recovery of the remaining dues was stayed during the appeal. Case-Laws Service Tax Mon, 08 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238810