https://www.taxtmi.com/caselaws?id=33749 Denial of Notification No. 34/2004-S.T. led to a service tax demand, but the assessee argued that the corresponding input service tax would be available as CENVAT credit, making the dispute revenue neutral. On that prima facie basis, CESTAT Chennai considered interim protection appropriate and granted waiver of predeposit and stay of recovery. The note states that a prima facie revenue-neutral situation can justify such relief in an appropriate case. en-us Tue, 28 Oct 2008 00:00:00 +0530 Sat, 06 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33749 Denial of Notification No. 34/2004-S.T. led to a service tax demand, but the assessee argued that the corresponding input service tax would be available as CENVAT credit, making the dispute revenue neutral. On that prima facie basis, CESTAT Chennai considered interim protection appropriate and granted waiver of predeposit and stay of recovery. The note states that a prima facie revenue-neutral situation can justify such relief in an appropriate case. Case-Laws Service Tax Tue, 28 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33749