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of <h1>Appellate Tribunal Waives Pre-Deposit, Remands Case on Cenvat Credit Eligibility</h1> <h3>VARDHMAN SPECIAL STEELS Versus COMMISSIONER OF C. EX., LUDHIANA</h3> VARDHMAN SPECIAL STEELS Versus COMMISSIONER OF C. EX., LUDHIANA - 2007 (8) S.T.R. 374 (Tri. - Del.) The appellate tribunal granted waiver of pre-deposit and remanded the case for fresh decision regarding the eligibility of service tax paid on outward transport as Cenvat credit. The disputed freight's inclusion in the assessable value needs verification to determine credit availability. The impugned order was set aside, and the case was remanded for fresh adjudication.
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