Waiver of pre-deposit granted where service tax liability through Cenvat credit was already before a Larger Bench.

Waiver of pre-deposit was considered in a stay application where the disputed service tax liability was said to have been discharged through Cenvat credit. Because the same issue was already pending before a Larger Bench in another matter, the applicant was found to have established a prima facie case for interim relief. The pre-deposit requirement was waived and the stay application was allowed until disposal of the appeal.

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Issues: Whether waiver of pre-deposit could be granted in a stay application where the disputed service tax liability was stated to have been discharged through Cenvat credit and the same issue was pending before a Larger Bench.

Analysis: The disputed issue was identical to the question already referred to a Larger Bench in another matter. In view of that pendency, the applicant was held to have established a prima facie case for relief from pre-deposit.

Outcome: Waiver of pre-deposit was granted and the stay application was allowed till disposal of the appeal.

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