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2008 (9) TMI 305 - AT - Service TaxCenvat Credit of Service Tax utilized to discharging of liability of service tax on goods transport agency - Commissioner (Appeals) allowed credit prior to 19-4-2006 - It has observed that the explanation to Rule 2(p) of the Cenvat Credit Rules, 2004 was omitted by Notification No. 8/2006-C.E. (N.T.), dated 19-4-2006 and therefore, the applicant is not eligible to avail credit after 19-4-2006 - Notification No.10/2008-C.E. (N.T.), dated 1-3-2008 amends Rule 2 of Cenvat Credit Rules, 2004 whereby the words “any taxable service provided by the provider of taxable service” would be substituted by the words “any taxable service excluding the taxable service referred to in sub-clause (zzp) of clause (105) of Section 65 of the Finance Act, provided by the provider of taxable service.” - In view of the above amendment, it appears that the restriction for utilisation of Cenvat credit by the manufacturing unit towards GTA service would be imposed by Notification dated 1-3-2008. So, the applicant made out a prima facie case for waiver of pre-deposit of duty and penalty – stay granted
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