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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>CESTAT Chennai: Waiver of Predeposit for Inadmissible Cenvat Credit</h1> The Appellate Tribunal CESTAT, Chennai waived the predeposit of Rs. 85,13,046 due to inadmissible Cenvat credit, following a Gujarat High Court decision. ... Stay- Cenvat Credit- demand has been confirmed as Cenvat credit not admissible for the reason as the service distributor who distributed the credit to the foreign unit was not registered while the registration was mandatory. Held that-pre-deposit waived and recovery stayed in view of relevant High Court order. The Appellate Tribunal CESTAT, Chennai heard an application for waiver of predeposit of Rs. 85,13,046 due to inadmissible Cenvat credit. The demand was confirmed as the input service distributor was not registered, making the documents invalid. Relying on a Gujarat High Court decision, predeposit of the amounts was dispensed with and recovery stayed pending appeal.

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