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<h1>CESTAT Chennai: Waiver granted for Service tax demand on invalid document. Recovery stayed during appeal.</h1> 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 ... Cenvat Credit – Credit of service tax paid was taken on the strength of branch transfer advise, which was not a valid document for the purpose of availing credit. Held that - There is no other issue as to non-paid nature of the goods or availment of credit by any other person than the assessee. I, therefore, hold that strong prima facie case for waiver has been made out. 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.
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