https://www.taxtmi.com/caselaws?id=239381 Waiver of pre-deposit was granted in appeals challenging denial of CENVAT credit and service tax demand because the appellants showed a strong prima facie case. One period was said to be covered by the retrospective amendment introduced by clause 144 of the Finance Bill, 2012. For the remaining periods, the Tribunal applied its earlier view that Notification No. 4/2004-S.T. operated as a conditional exemption for services supplied to units in a Special Economic Zone, so the restrictions under Rule 6 of the CENVAT Credit Rules, 2004 would not apply. Recovery of the disputed dues was stayed until disposal of the appeals. en-us Mon, 08 Jul 2013 00:00:00 +0530 Wed, 30 Apr 2014 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239381 Waiver of pre-deposit was granted in appeals challenging denial of CENVAT credit and service tax demand because the appellants showed a strong prima facie case. One period was said to be covered by the retrospective amendment introduced by clause 144 of the Finance Bill, 2012. For the remaining periods, the Tribunal applied its earlier view that Notification No. 4/2004-S.T. operated as a conditional exemption for services supplied to units in a Special Economic Zone, so the restrictions under Rule 6 of the CENVAT Credit Rules, 2004 would not apply. Recovery of the disputed dues was stayed until disposal of the appeals. Case-Laws Service Tax Mon, 08 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239381