CESTAT Mumbai: Delay in Filing Appeals Condoned, Pre-deposit Waived The Appellate Tribunal CESTAT Mumbai allowed the condonation of delay in filing appeals and waived the pre-deposit of service tax, interest, and penalty. ...
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CESTAT Mumbai: Delay in Filing Appeals Condoned, Pre-deposit Waived
The Appellate Tribunal CESTAT Mumbai allowed the condonation of delay in filing appeals and waived the pre-deposit of service tax, interest, and penalty. The Tribunal held that input service credit on insurance premium for employees is admissible before April 1, 2011, and therefore waived the requirement of the entire amount of service tax, interest, and penalties, staying recovery during the appeal process.
The Appellate Tribunal CESTAT Mumbai allowed the condonation of delay in filing appeals due to satisfactory reasons. The applicant sought waiver of pre-deposit of service tax, interest, and penalty for denying input service credit on medical insurance paid for employees from April 2004 to March 2011. Referring to a previous case, the Tribunal held that input service credit on insurance premium for employees is admissible before April 1, 2011. Therefore, the Tribunal waived the requirement of the entire amount of service tax, interest, and penalties and stayed recovery during the appeal's pendency.
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