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of <h1>CESTAT grants waiver of pre-deposit in tax appeal</h1> <h3>INDIA THERMIT CORPORATION LTD. Versus COMMISSIONER OF C. EX., KANPUR</h3> INDIA THERMIT CORPORATION LTD. Versus COMMISSIONER OF C. EX., KANPUR - 2009 (14) S.T.R. 696 (Tri. - Del.) Issues:- Application for waiver of pre-deposit of tax and penalty based on alleged violation of exemption Notification No. 32/2004-ST.- Interpretation of conditions under the exemption notification.- Determination of whether the Applicant qualifies for waiver of pre-deposit based on the alleged violation.Analysis:The judgment by the Appellate Tribunal CESTAT, New Delhi involved an application for waiver of pre-deposit of tax and penalty amounting to Rs. 6,63,967/- each. The Applicant had paid Service Tax on the gross amount of freight in some consignments and 25% of the gross amount of freight in other consignments based on exemption Notification No. 32/2004-ST. The Revenue contended that adopting two different policies by a single assessee was impermissible under the notification, thereby denying the exemption benefit.The Tribunal examined the relevant portion of exemption Notification No. 32/2004-S.T., which stated specific conditions for the application of the exemption. These conditions included restrictions related to the availing of Cenvat credit of duty on inputs or capital goods, as well as the benefit under a specific government notification. The Tribunal noted that there was no allegation of violation of these conditions by the Applicant. Consequently, the Tribunal held that prima facie, there was no restriction in the notification as contended by the Revenue. Therefore, the Applicant established a prima facie case for the waiver of the pre-deposit of the entire amount of duty and penalty.Ultimately, the Tribunal granted the Applicant's request for waiver of pre-deposit of tax and penalty until the disposal of the appeal, as they found no violation of the conditions stipulated in the exemption notification. The stay application was allowed, and the order was dictated and pronounced in open court on 12-9-2008 by Member (J) P.K. Das.
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