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of <h1>Partial waiver granted for Service Tax pre-deposit request, Rs. 25,000 due in six weeks</h1> The applicant's request for waiver of pre-deposit of Service Tax and penalty was partially granted. The Commissioner (Appeals) directed the applicant to ... Waiver of pre-deposit – Alleged that appellant is utilized the Cenvat credit for the payment of service tax on input service (GTA service) – Held that this is not fit case for waiver of pre-deposit The applicant filed for waiver of pre-deposit of Rs. 38,371/- as Service Tax and penalty. The Commissioner (Appeals) observed irregular use of Cenvat credit for payment of Service Tax on input service. Applicant directed to pre-deposit Rs. 25,000/- within six weeks, with balance amount of duty and penalty waived till appeal disposal.
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