Appellate Tribunal grants waiver of penalty for late service tax payment citing Cenvat account use.

The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of penalty to the appellant for late payment of service tax, as they utilized the Cenvat account for payment. The Tribunal, referencing a prior case, agreed with the appellant's argument and waived the penalty, allowing the stay petition.

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The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of penalty to the appellant. The penalty was imposed for paying service tax after the due date, but the appellant argued they used the Cenvat account for payment. The Tribunal agreed with the appellant citing a previous case and waived the penalty. Stay petition was allowed.

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