CESTAT Chennai Grants Waiver of Pre-Deposit for Service Tax Appeal

The Appellate Tribunal CESTAT, Chennai granted the application for waiver of pre-deposit of service tax. The Tribunal waived the pre-deposit and stayed the recovery pending appeal, despite the use of ineligible documents for claiming credit, as essential particulars were available on the invoices.

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The Appellate Tribunal CESTAT, Chennai heard an application for waiver of pre-deposit of service tax. The demand was confirmed due to the use of ineligible documents for claiming credit. The Tribunal waived the pre-deposit and stayed the recovery pending appeal, noting that essential particulars were available on the invoices despite the absence of the Service tax registration number.

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