https://www.taxtmi.com/caselaws?id=255395 The Tribunal set aside the service tax demand against the appellant for the period 1.10.2007 to 31.3.2008, ruling that the appellant was not required to reverse the Cenvat Credit as demanded in the impugned order. The appellant's payment of service tax on exempted services after the show cause notice was considered as a forfeiture of the exemption under Notification No. 4/2004. The Tribunal emphasized the retrospective amendment in the Cenvat Credit Rules 2004, which eliminated the need to reverse Cenvat Credit on services to SEZ units. Consequently, the appeal was allowed, and any consequential relief was granted. en-us Thu, 25 Sep 2014 00:00:00 +0530 Tue, 01 Sep 2015 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255395 The Tribunal set aside the service tax demand against the appellant for the period 1.10.2007 to 31.3.2008, ruling that the appellant was not required to reverse the Cenvat Credit as demanded in the impugned order. The appellant's payment of service tax on exempted services after the show cause notice was considered as a forfeiture of the exemption under Notification No. 4/2004. The Tribunal emphasized the retrospective amendment in the Cenvat Credit Rules 2004, which eliminated the need to reverse Cenvat Credit on services to SEZ units. Consequently, the appeal was allowed, and any consequential relief was granted. Case-Laws Service Tax Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255395