https://www.taxtmi.com/caselaws?id=207370 The Tribunal granted waiver of pre-deposit for the remaining cenvat credit demand, interest, and penalties, as the appellant had a strong prima facie case and had already deposited Rs. 1 crore. Recovery was stayed until appeal disposal. The Tribunal recognized after-sale services as integral to the appellant's business, making them eligible for cenvat credit. The issue of extended limitation period was not conclusively addressed, focusing on the pre-deposit waiver instead. Penalties were waived for the hearing, considering the appellant's arguments and existing deposit. en-us Fri, 25 Feb 2011 00:00:00 +0530 Sat, 10 Dec 2011 01:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207370 The Tribunal granted waiver of pre-deposit for the remaining cenvat credit demand, interest, and penalties, as the appellant had a strong prima facie case and had already deposited Rs. 1 crore. Recovery was stayed until appeal disposal. The Tribunal recognized after-sale services as integral to the appellant's business, making them eligible for cenvat credit. The issue of extended limitation period was not conclusively addressed, focusing on the pre-deposit waiver instead. Penalties were waived for the hearing, considering the appellant's arguments and existing deposit. Case-Laws Central Excise Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207370