2008 (9) TMI 278

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..... n is that a single assessee cannot adopt two policies and exemption benefit is not available - since there is no allegation of violation of conditions of notification by the Applicant and there no any such restriction in the Notification as contended by the Revenue, stay application is allowed - ST/524/2008 - ST/397/2008-(PB) - Dated:- 12-9-2008 - S/Shri P.K. Das, Member (J) and Rakesh Kumar, M .....

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..... his notification shall not apply in cases where, - (i) the Cenvat credit of duty on inputs or capital goods or the Cenvat Credit of service tax on input services, used for providing such taxable service, has been taken under the provisions of the Cenvat Credit Rules, 2004; or (ii) the service provider has availed the benefit under the notification of the Government of India in the Ministry of .....

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