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of <h1>CESTAT Chennai: Waiver of Pre-Deposit for Service Tax Appeal</h1> The Appellate Tribunal CESTAT Chennai granted waiver of pre-deposit of service tax and penalty in a case concerning pro rata distribution of service tax ... - The Appellate Tribunal CESTAT Chennai heard a case regarding waiver of pre-deposit of service tax and penalty. The issue was about pro rata distribution of service tax credit by an input service distributor. The Tribunal found a prima facie case for waiver based on statutory provisions and past decisions. They waived the requirement of pre-deposit and stayed the recovery pending the appeal.
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