Appellate Tribunal CESTAT grants waiver of pre-deposit for service tax using Cenvat Credit

The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of service tax and penalty for applicants using Cenvat Credit for payment of service tax for goods transport agency service, following precedent set in Soundararaja Mills Ltd. 'E' Mills v. CCE, Madurai.

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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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