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of <h1>CESTAT Chennai Grants Waiver of Pre-Deposit for Service Tax Appeal</h1> <h3>ROSVAR STEELS PVT. LTD. Versus COMMR. OF CUS., C. EX & ST., COIMBATORE</h3> ROSVAR STEELS PVT. LTD. Versus COMMR. OF CUS., C. EX & ST., COIMBATORE - 2011 (24) S.T.R. 418 (Tri. - Chennai) 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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