https://www.taxtmi.com/caselaws?id=128842 Unconditional stay was granted against the pre-deposit condition in a Modvat credit dispute involving towers used for telephone and mobile services. The Tribunal noted that similarly situated assessees had already obtained unconditional stay on the same issue, and it treated that parity as supporting interim relief. It distinguished the cited Bombay High Court ruling because that decision addressed the excisability of towers, not the entitlement to credit in the present controversy. On that basis, the pre-deposit requirement was dispensed with. en-us Wed, 15 Apr 2009 00:00:00 +0530 Wed, 26 Jul 2017 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128842 Unconditional stay was granted against the pre-deposit condition in a Modvat credit dispute involving towers used for telephone and mobile services. The Tribunal noted that similarly situated assessees had already obtained unconditional stay on the same issue, and it treated that parity as supporting interim relief. It distinguished the cited Bombay High Court ruling because that decision addressed the excisability of towers, not the entitlement to credit in the present controversy. On that basis, the pre-deposit requirement was dispensed with. Case-Laws Service Tax Wed, 15 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128842