https://www.taxtmi.com/caselaws?id=240185 The Tribunal granted the applicant's request for waiver of the pre-deposit of input service credit amounting to Rs.19,71,599. It was found that Rule 9(1)(b) of the Cenvat Credit Rules, which formed the basis of the Show Cause Notice, was not applicable to the disputed credit of service tax during the relevant period. Therefore, the Tribunal concluded that the applicant had successfully demonstrated a case for a complete waiver of the dues, leading to the stay of recovery pending the appeal hearing. en-us Fri, 30 Nov 2012 00:00:00 +0530 Wed, 27 Nov 2013 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240185 The Tribunal granted the applicant's request for waiver of the pre-deposit of input service credit amounting to Rs.19,71,599. It was found that Rule 9(1)(b) of the Cenvat Credit Rules, which formed the basis of the Show Cause Notice, was not applicable to the disputed credit of service tax during the relevant period. Therefore, the Tribunal concluded that the applicant had successfully demonstrated a case for a complete waiver of the dues, leading to the stay of recovery pending the appeal hearing. Case-Laws Central Excise Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240185