https://www.taxtmi.com/caselaws?id=31455 Credit on service tax paid for mobile phone services was treated as unsupported where the record contained no evidence that the services were used in or in relation to manufacture, so full waiver of pre-deposit was not justified on that issue. The plea of limitation was considered a mixed question of law and fact and was therefore deferred to regular hearing rather than decided at the waiver stage. The applicant was required to deposit the duty amount, and on such deposit, waiver of pre-deposit of penalty was granted. en-us Wed, 11 Jun 2008 00:00:00 +0530 Fri, 14 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31455 Credit on service tax paid for mobile phone services was treated as unsupported where the record contained no evidence that the services were used in or in relation to manufacture, so full waiver of pre-deposit was not justified on that issue. The plea of limitation was considered a mixed question of law and fact and was therefore deferred to regular hearing rather than decided at the waiver stage. The applicant was required to deposit the duty amount, and on such deposit, waiver of pre-deposit of penalty was granted. Case-Laws Service Tax Wed, 11 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31455