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of <h1>Tribunal Grants Full Waiver & Stay on Recovery Due to Conflicting Precedents</h1> The Tribunal granted the applicant 100% waiver of pre-deposit and stayed recovery during the appeal, based on conflicting decisions in previous cases ... Waiver of pre deposit - CENVAT Credit - outwards transportation service - Held that:- in the case of Commissioner of Central Excise, v. ABB Ltd. as reported in [2011 (3) TMI 248 - KARNATAKA HIGH COURT] it was held that assessee is entitled to take input service credit on outward transportation service but there is a contrary decision to this judgement in the case of CCE Kolkata vs. Vesuvious India Ltd. [2013 (12) TMI 1025 - CALCUTTA HIGH COURT]. In view of two contrary decisions, the applicant has made out a case for 100% waiver of pre-deposit of the impugned demands. Hence, I grant waiver of pre-deposit of the entire amount of duty, interest and penalty and stay recovery thereof during the pendency of the appeal - Stay granted. The applicant sought waiver of pre-deposit for confirmed demands due to denial of input service credit on outwards transportation service. The Tribunal granted 100% waiver of pre-deposit and stayed recovery during the appeal, citing conflicting decisions in previous cases.
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