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of <h1>CESTAT Chennai: Partial waiver granted on duty pre-deposit in appeal cases.</h1> The Appellate Tribunal CESTAT CHENNAI granted partial waiver of pre-deposit of duty in the amount of Rs. 40,68,408/- along with interest and penalty. The ... - Issues: Application for waiver of pre-deposit of duty involving disallowed amounts on various grounds.In this judgment by the Appellate Tribunal CESTAT CHENNAI, the issue revolved around the application for waiver of pre-deposit of duty amounting to Rs. 40,68,408/- along with interest and penalty of equal amount. The grounds for denial were categorized as follows:1. Disallowed Amount on Specific Items: An amount of Rs. 3,03,816/- was disallowed on items like lubricants, chemicals, mill house equipments, structures, M.S channels, welding rods, electrodes, etc. The Tribunal found that the applicants had made a prima facie case for waiver of pre-deposit due to the pending issue referred to a Larger Bench, thus waiving the pre-deposit and staying recovery pending appeal for this amount.2. Disallowed Credit Used in Exempted Plant: Rs. 24,96,515/- credit was disallowed as it was used in a co-generation plant exempted from duty. The Tribunal held that a prima facie case was made out based on relevant judgments, including one from the Apex Court, and hence waived the pre-deposit and stayed recovery pending appeal for this amount as well.3. Disallowed Credit on Ineligible Grounds: A credit of Rs. 12,68,077/- was disallowed due to various reasons, including using ineligible documents for availing Cenvat credit and lack of evidence for services carried out at a specific unit. The Tribunal directed pre-deposit of Rs. 6,00,000/- towards the service tax due, while waiving the balance amount of tax and penalty, and staying recovery pending appeal for the remaining amount.The judgment highlighted the importance of establishing prima facie cases for waiver of pre-deposit based on legal precedents and specific grounds for disallowance. Compliance was directed to be reported by a specified date, emphasizing the need for timely action in the proceedings.
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