2008 (9) TMI 305

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..... 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 taxab .....

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..... rging of liability of service tax on goods transport agency under Section 68(2) of the Finance Act, 1994 can be discharged through Cenvat Credit account. Commissioner (Appeals) allowed credit prior to 19-4-2006 following the decision of this Tribunal in the case of Nahar Industrial Enterprises Ltd. - 2007 (7) S.T.R. 26 (Tribunal) = 2007 (80) RLT 482 (CESTAT-Del). It has observed that the expla .....

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..... ct, provided by the provider of taxable service." 3. 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. Accordingly, the pre-deposit of duty and penalty is waived .....

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