https://www.taxtmi.com/caselaws?id=253047 The judgment clarified that Rule 9(1)(b) of the Cenvat Credit Rules, 2004 specifically pertains to Central Excise duty and Customs duty, not service tax. As the provision denying credit of service tax was not in force during the relevant period of the case, the applicant was granted a 100% waiver of the pre-deposit requirement amounting to Rs. 1,04,54,000/-, along with interest and penalty imposed under Section 78 of the Finance Act, 1994. The recovery was stayed during the appeal process. en-us Mon, 04 Aug 2014 00:00:00 +0530 Wed, 12 Nov 2014 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253047 The judgment clarified that Rule 9(1)(b) of the Cenvat Credit Rules, 2004 specifically pertains to Central Excise duty and Customs duty, not service tax. As the provision denying credit of service tax was not in force during the relevant period of the case, the applicant was granted a 100% waiver of the pre-deposit requirement amounting to Rs. 1,04,54,000/-, along with interest and penalty imposed under Section 78 of the Finance Act, 1994. The recovery was stayed during the appeal process. Case-Laws Central Excise Mon, 04 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253047