CESTAT waives pre-deposit on service tax due to lack of evidence. Case remanded for fresh decision.

The Appellate Tribunal CESTAT NEW DELHI waived pre-deposit of service tax due to lack of evidence on Cenvat credit for outward freight. The case is remanded to the adjudicating authority for fresh decision based on new evidence provided by the appellants. The appeal is allowed by way of remand.

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The Appellate Tribunal CESTAT NEW DELHI waived pre-deposit of service tax due to lack of evidence on Cenvat credit for outward freight. The case is remanded to the adjudicating authority for fresh decision based on new evidence provided by the appellants. The appeal is allowed by way of remand.

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