https://www.taxtmi.com/caselaws?id=33784 The exemption notification was construed as subject only to its express restrictions, including denial where Cenvat credit had been taken or where the benefit of the specified earlier service tax notification had already been availed. As no breach of those conditions was alleged against the appellant, the Revenue's broader restriction was not accepted at the interim stage and a prima facie case was found in favour of the appellant. Waiver of pre-deposit of the tax demand and penalty was therefore granted, and recovery was stayed pending disposal of the appeal. en-us Fri, 12 Sep 2008 00:00:00 +0530 Thu, 11 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33784 The exemption notification was construed as subject only to its express restrictions, including denial where Cenvat credit had been taken or where the benefit of the specified earlier service tax notification had already been availed. As no breach of those conditions was alleged against the appellant, the Revenue's broader restriction was not accepted at the interim stage and a prima facie case was found in favour of the appellant. Waiver of pre-deposit of the tax demand and penalty was therefore granted, and recovery was stayed pending disposal of the appeal. Case-Laws Service Tax Fri, 12 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33784