CENVAT credit pre-deposit waiver granted where dispute arose from alleged non-payment of service tax by input service providers.

Waiver of pre-deposit was granted in appeals concerning disputed CENVAT credit, where the objection rested on the alleged non-payment of service tax by the input service providers. The relief allowed the appellants to pursue the appeals without furnishing the disputed pre-deposit, pending final adjudication.

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Issues: Whether waiver of pre-deposit was warranted in respect of the disputed CENVAT credit amounts, where the objection was founded on non-payment of service tax by the input service providers.

Outcome: Waiver of pre-deposit was granted pending the appeals.

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