https://www.taxtmi.com/caselaws?id=128489 For interim relief, the Tribunal held prima facie that input service distributor registration was a precondition to availing and distributing credit, particularly where the disputed services were received before the head office's registration date. On that basis, the assessee did not establish a full prima facie case for complete waiver of pre-deposit. Partial relief was granted instead: a deposit was directed and recovery of the balance was stayed on compliance, with the appeal left pending for final disposal. en-us Fri, 24 Oct 2008 00:00:00 +0530 Mon, 07 Aug 2017 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128489 For interim relief, the Tribunal held prima facie that input service distributor registration was a precondition to availing and distributing credit, particularly where the disputed services were received before the head office's registration date. On that basis, the assessee did not establish a full prima facie case for complete waiver of pre-deposit. Partial relief was granted instead: a deposit was directed and recovery of the balance was stayed on compliance, with the appeal left pending for final disposal. Case-Laws Central Excise Fri, 24 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128489