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of <h1>Appellate Tribunal CESTAT grants waiver of pre-deposit for service tax using Cenvat Credit</h1> <h3>MEDICAMEN BIOTECH LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I</h3> MEDICAMEN BIOTECH LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I - 2009 (14) S.T.R. 88 (Tri. - Del.) The Appellate Tribunal CESTAT, New Delhi allowed the waiver of pre-deposit of service tax and penalty for the applicants who utilized Cenvat Credit account for payment of service tax related to goods transport agency service. This decision was based on a previous Tribunal ruling in the case of Soundararaja Mills Ltd. 'E' Mills v. CCE, Madurai.
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