https://www.taxtmi.com/caselaws?id=242981 The Tribunal granted an unconditional stay in favor of the appellant, ruling that the clearances under Notification No. 8/2005-S.T. were not exempted, allowing full utilization of Cenvat credit. The Tribunal relied on the precedent set in the Sterlite Industries case, where duty-free goods under a job work Notification were not considered exempted. Despite the authority's disregard for this precedent, the Tribunal emphasized the importance of consistent application of legal precedents in tax disputes, ultimately siding with the appellant in the matter of liability for Service Tax and penalty. en-us Mon, 08 Oct 2012 00:00:00 +0530 Fri, 24 Jan 2014 09:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242981 The Tribunal granted an unconditional stay in favor of the appellant, ruling that the clearances under Notification No. 8/2005-S.T. were not exempted, allowing full utilization of Cenvat credit. The Tribunal relied on the precedent set in the Sterlite Industries case, where duty-free goods under a job work Notification were not considered exempted. Despite the authority's disregard for this precedent, the Tribunal emphasized the importance of consistent application of legal precedents in tax disputes, ultimately siding with the appellant in the matter of liability for Service Tax and penalty. Case-Laws Service Tax Mon, 08 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242981