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<h1>CESTAT exempts pre-deposit for plant maintenance pre-2005</h1> <h3>BHARAT MECHANICAL & STRUCTURAL WORKS Versus COMMISSIONER OF CENTRAL EXCISE, NEW DELHI-I </h3> The Appellate Tribunal CESTAT NEW DELHI waived the pre-deposit requirement for maintenance or repair of plant and machinery before 16-6-2005, as it was ... - The Appellate Tribunal CESTAT NEW DELHI waived the requirement of pre-deposit for maintenance or repair of plant and machinery before 16-6-2005 as it was not considered a taxable service at that time. The Tribunal noted the absence of technical evidence and literature in the case. The waiver was granted due to the specific entry in the statute book under Section 65(64) of the Finance Act, 1994.