https://www.taxtmi.com/caselaws?id=148502 The Tribunal granted a waiver of pre-deposit during the appeal process as there was prima facie evidence of the contractual obligation for the Appellant to deliver goods at the buyer's address. This finding supported the Appellant's claim for Cenvat credit on Goods Transport Agency services against excise duty liability. The judgment concluded with the decision to waive the pre-deposit, recognizing the contractual obligation as a crucial factor in determining the Appellant's entitlement to the credit. en-us Fri, 23 Oct 2009 00:00:00 +0530 Mon, 29 Apr 2013 12:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148502 The Tribunal granted a waiver of pre-deposit during the appeal process as there was prima facie evidence of the contractual obligation for the Appellant to deliver goods at the buyer's address. This finding supported the Appellant's claim for Cenvat credit on Goods Transport Agency services against excise duty liability. The judgment concluded with the decision to waive the pre-deposit, recognizing the contractual obligation as a crucial factor in determining the Appellant's entitlement to the credit. Case-Laws Central Excise Fri, 23 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148502