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2014 (9) TMI 78 - AT - Service TaxWaiver of pre-deposit of service tax - scientific and technical consultancy service - option as provided under rule 6 (3) (ii) of the Cenvat Credit Rules not filed - Held that:- Applicants were reversing proportionate credit which is in respect of non taxable service as per the provisions of Rule 6 (3) (ii) of the Cenvat Credit Rules in view of the earlier adjudication order dated 31.3.2011. The applicant has made out a case for waiver of pre-deposit of the dues. In the facts and circumstances of this case, the pre-deposit of the dues is waived and recovery thereof stayed for hearing of the appeals - Stay granted.
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