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of <h1>CESTAT Chennai: Waiver of Predeposit for Inadmissible Cenvat Credit</h1> <h3>LOTTE INDIA CORPORATION LTD. Versus COMMR. OF C. EX., PONDICHERRY</h3> LOTTE INDIA CORPORATION LTD. Versus COMMR. OF C. EX., PONDICHERRY - 2010 (19) S.T.R. 870 (Tri. - Chennai) 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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