Appellate Tribunal Waives Pre-Deposit for CHA Services: Cenvat Credit Eligibility Rule 2(l)

The appellate tribunal granted the application for waiver of pre-deposit of Rs. 78,102 as the applicants demonstrated a prima facie case that CHA services are eligible for Cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004. The pre-deposit was waived, and recovery was stayed pending the appeal.

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The appellate tribunal allowed the application for waiver of pre-deposit of Rs. 78,102 as the applicants made a prima facie case that CHA services are eligible for Cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004. Pre-deposit was waived, and recovery stayed pending the appeal.

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