9911796707
TMI Blog2014 (11) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... No.13/2011 CE (NT) dated 31st March 2011, an amendment had taken place in Rule 9(1)(b) and a new clause (bb) was inserted which deals with the Service Tax with effect from 01.04.2011. A s during the relevant period the provision denying the credit of Service tax was not in force therefore, the applicant has made out a case for 100% waiver of the requirement of pre-deposit. Accordingly we grant wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was found to be opted by the service provider on account of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act etc., as per Rule 9(1)(b) of the Cenvat Credit Rules, 2004. A show-cause notice was issued and CENVAT Credit availed by the applicant was denied even as the service tax has been paid by the service provider. Aggriev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be allowed but can be allowed of service tax. Therefore, the applicant is not entitled to take credit. 6. Considered the submissions made by both the sides. 7. Rule 9(1)(b) is not applicable in the facts of the instant case because it deals with CENVAT Credit of Central Excise duty or Customs duty whereas the instant case is of CENVAT Credit of Service Tax. Rule 9(1)(b) states that - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r contravention of any provisions of the Excise Act, or of the Customs Act, 1962 (52 of 1962) or the rules made there under with intent to evade payment of duty. By Notification No.13/2011 CE (NT) dated 31st March 2011, an amendment had taken place in Rule 9(1)(b) and a new clause (bb) was inserted which deals with the Service Tax with effect from 01.04.2011. A s during the relevant period the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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