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2013 (11) TMI 1362 - AT - Central ExciseWaiver of pre-deposit of input service credit - Denail of Credit - Held that:- Show Cause Notice was issued for denial of the credit in view of the provisions of Rule 9 (1) (b) of the Cenvat Credit Rules. We find that the provisions of Rule 9 (1) (b) of the Cenvat Credit Rules were not applicable on the credit of service tax during the period. We therefore find that the applicant has made out a case for total waiver of the dues. Therefore, the pre-deposit of the dues is waived and recovery thereof stayed for hearing of the appeal - Stay granted.
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