https://www.taxtmi.com/caselaws?id=205293 The Appellate Tribunal CESTAT, CHENNAI, granted the waiver of pre-deposit for service tax on manufacturing exempted goods and invoices not in the plant's name. The Tribunal dismissed the Revenue's reliance on a rule not cited in the Show Cause Notice and overlooked the invoicing discrepancy, deeming it a procedural lapse that does not impact the waiver. The waiver was granted based on the direct relation of the service to the manufacturing process, with recovery stayed during the appeal process. en-us Fri, 03 Dec 2010 00:00:00 +0530 Wed, 17 Aug 2011 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205293 The Appellate Tribunal CESTAT, CHENNAI, granted the waiver of pre-deposit for service tax on manufacturing exempted goods and invoices not in the plant's name. The Tribunal dismissed the Revenue's reliance on a rule not cited in the Show Cause Notice and overlooked the invoicing discrepancy, deeming it a procedural lapse that does not impact the waiver. The waiver was granted based on the direct relation of the service to the manufacturing process, with recovery stayed during the appeal process. Case-Laws Central Excise Fri, 03 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205293