Appellate Tribunal rules in favor of appellant on Cenvat credit denial, waives pre-deposit and penalty

The Appellate Tribunal CESTAT, New Delhi allowed the appellant's appeal regarding denial of Cenvat credit. The challans were considered valid cenvatable documents under Rule 9(1) of the Service Tax Rules. The appellant's request to waive pre-deposit of disallowed credit and penalty was granted, and the appeals will proceed for final hearing.

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The Appellate Tribunal CESTAT, New Delhi allowed the appellant's appeal regarding denial of Cenvat credit. The challans produced were considered cenvatable documents, meeting the requirements under Rule 9(1) of the Service Tax Rules. The appellant's request for waiving pre-deposit of disallowed credit and penalty was granted, and the appeals will proceed for final hearing.

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