https://www.taxtmi.com/caselaws?id=210908 The Tribunal found in favor of the appellants, ruling that they had established a prima facie case for waiver of pre-deposit amounts. The Tribunal emphasized the importance of a declaration confirming non-availment of Cenvat credit by the service provider for eligibility of the 75% abatement on freight charges. It was noted that the endorsement on consignment notes was a sufficient condition, not a mandatory one, supporting the appellant's case. As a result, the stay petitions for waiver were allowed, and recovery of the amounts was stayed pending the appeal process. en-us Tue, 26 Jul 2011 00:00:00 +0530 Thu, 23 Feb 2012 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210908 The Tribunal found in favor of the appellants, ruling that they had established a prima facie case for waiver of pre-deposit amounts. The Tribunal emphasized the importance of a declaration confirming non-availment of Cenvat credit by the service provider for eligibility of the 75% abatement on freight charges. It was noted that the endorsement on consignment notes was a sufficient condition, not a mandatory one, supporting the appellant's case. As a result, the stay petitions for waiver were allowed, and recovery of the amounts was stayed pending the appeal process. Case-Laws Service Tax Tue, 26 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210908