Pre-deposit waiver in service tax dispute partly granted on prima facie Cenvat credit issues

The Tribunal found a prima facie case on the service tax dispute and related Cenvat credit issues concerning advertisement service, travel consultant service, and recruitment and placement service. Balancing the interests of the assessee and the Revenue, it granted only partial waiver of pre-deposit pending appeal and directed deposit of Rs. 6 lakhs as an interim measure, with relief from the balance subject to compliance.

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Issues: Whether the appellant was entitled to waiver of pre-deposit of the disputed tax and penalties pending appeal.

Analysis: The Tribunal recorded a prima facie view on the service tax dispute and on the Cenvat credit issues concerning advertisement service, travel consultant service, and recruitment and placement service. Balancing the interests of the assessee and the Revenue, it directed a deposit of Rs. 6 lakhs as an interim measure and granted waiver of the balance pre-deposit subject to compliance.

Conclusion: The appellant was granted only partial waiver of pre-deposit, with a direction to deposit Rs. 6 lakhs and relief from the balance during the pendency of the appeal.

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