CESTAT Chennai: Waiver granted for Service tax demand on invalid document. Recovery stayed during appeal.

The Appellate Tribunal CESTAT, Chennai granted waiver of predeposit for Service tax amounting to Rs. 1,01,261/- with interest and penalty. The demand was upheld due to an invalid document for availing credit, but waiver was allowed based on a strong prima facie case. Recovery of the amounts was stayed during the appeal process.

---

---

The Appellate Tribunal CESTAT, Chennai heard the case of waived predeposit of Service tax of Rs. 1,01,261/- with interest and penalty. The demand was confirmed due to invalid document for availing credit, but waiver was granted as a strong prima facie case was made out. Recovery of the amounts was stayed pending the appeal.

---