https://www.taxtmi.com/caselaws?id=148449 The Appellate Tribunal CESTAT BANGALORE confirmed the demand against the appellant for availing Cenvat credit on service tax paid by their head office, an Input Service Distributor. The Commissioner (Appeals) upheld the demand and penalties, contrary to the Adjudicating Authority's decision. The appellant relied on Circular No. 97/7/2007-S.T. but the tribunal found the conditions inapplicable, granting a waiver of the pre-deposit. The tribunal stayed recovery pending appeal, recognizing a prima facie case for the waiver based on the circular's interpretation. en-us Tue, 23 Jun 2009 00:00:00 +0530 Sat, 27 Apr 2013 10:50:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148449 The Appellate Tribunal CESTAT BANGALORE confirmed the demand against the appellant for availing Cenvat credit on service tax paid by their head office, an Input Service Distributor. The Commissioner (Appeals) upheld the demand and penalties, contrary to the Adjudicating Authority's decision. The appellant relied on Circular No. 97/7/2007-S.T. but the tribunal found the conditions inapplicable, granting a waiver of the pre-deposit. The tribunal stayed recovery pending appeal, recognizing a prima facie case for the waiver based on the circular's interpretation. Case-Laws Central Excise Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148449