https://www.taxtmi.com/caselaws?id=33946 The Tribunal granted waiver of pre-deposit of duty and penalty for the discharge of service tax liability on goods transport agency through Cenvat Credit account. The applicant was deemed eligible for credit before 19-4-2006, as per a Tribunal decision. However, post this date, an amendment excluded the applicant from utilizing credit, leading to the waiver being granted until the appeal's disposal. The Tribunal considered the 2008 notification introducing restrictions on credit use for certain taxable services, supporting the applicant's case for the waiver. en-us Mon, 08 Sep 2008 00:00:00 +0530 Sun, 28 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33946 The Tribunal granted waiver of pre-deposit of duty and penalty for the discharge of service tax liability on goods transport agency through Cenvat Credit account. The applicant was deemed eligible for credit before 19-4-2006, as per a Tribunal decision. However, post this date, an amendment excluded the applicant from utilizing credit, leading to the waiver being granted until the appeal's disposal. The Tribunal considered the 2008 notification introducing restrictions on credit use for certain taxable services, supporting the applicant's case for the waiver. Case-Laws Service Tax Mon, 08 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33946