Appellate Tribunal allows waiver of pre-deposit in Cenvat credit case

The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellant, allowing waiver of pre-deposit of balance amounts in a case related to reversal of Cenvat credit on Service Tax paid by security services. The recovery of balance amounts was stayed until the appeal's disposal, as the appellant had already paid the amount raised by the security provider, including the Service Tax charged. The non-payment of Service Tax liability by the service provider to the Government agency did not affect the appellant's case.

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The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellant, allowing waiver of pre-deposit of balance amounts involved in the case related to reversal of Cenvat credit on Service Tax paid by security services. The appellant had already paid the amount raised by the security provider for the services rendered, including the Service Tax charged. The non-payment of Service Tax liability by the service provider to the Government agency was not held against the appellant. Recovery of the balance amounts involved was stayed until the appeal's disposal.

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