https://www.taxtmi.com/caselaws?id=255893 Non-taxable export cargo handling was treated as an exempted service under the Cenvat Credit Rules because no service tax was leviable on it. Where separate accounts were not maintained, the restriction on utilisation of Cenvat credit applied. The plea of bona fide belief and objection to the extended period were not accepted at the interim stage. Interim protection was granted on condition that interest attributable to excess credit utilisation was paid; further pre-deposit was waived and recovery was stayed upon compliance. Delay in filing the appeal was also condoned because counsel's accident, injury and difficulty locating papers provided a reasonable explanation. en-us Thu, 03 Jul 2014 00:00:00 +0530 Thu, 29 Jan 2015 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255893 Non-taxable export cargo handling was treated as an exempted service under the Cenvat Credit Rules because no service tax was leviable on it. Where separate accounts were not maintained, the restriction on utilisation of Cenvat credit applied. The plea of bona fide belief and objection to the extended period were not accepted at the interim stage. Interim protection was granted on condition that interest attributable to excess credit utilisation was paid; further pre-deposit was waived and recovery was stayed upon compliance. Delay in filing the appeal was also condoned because counsel's accident, injury and difficulty locating papers provided a reasonable explanation. Case-Laws Service Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255893