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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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        Case ID :
        Service Tax

        2013 (10) TMI 907 - AT - Service Tax

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        Prima facie case for full pre-deposit waiver secured on comparable Cenvat credit rulings and recovery stayed. The applicants sought complete waiver of pre-deposit and stay of recovery pending appeal, contending that comparable Tribunal rulings had allowed Cenvat ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Prima facie case for full pre-deposit waiver secured on comparable Cenvat credit rulings and recovery stayed.

                            The applicants sought complete waiver of pre-deposit and stay of recovery pending appeal, contending that comparable Tribunal rulings had allowed Cenvat credit on telephone lines and security services. The Tribunal found that those earlier decisions supported a prima facie case in the applicants' favour and, on that basis, granted full waiver of the adjudged dues during the pendency of the appeal. Recovery was stayed accordingly.


                            Issues: Whether the applicants had made out a prima facie case for complete waiver of pre-deposit and stay of recovery pending appeal.

                            Analysis: The application was considered in the light of earlier Tribunal decisions allowing Cenvat credit on telephone lines and security services in comparable situations. On that basis, the applicants were found to have established a prima facie case warranting full waiver of the adjudged dues during the pendency of the appeal.

                            Conclusion: The request for pre-deposit was waived in full and recovery was stayed, in favour of the applicants.

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