https://www.taxtmi.com/caselaws?id=216461 Delay in filing the appeals was satisfactorily explained, so the condonation applications were allowed. Waiver of pre-deposit and stay of recovery were granted for the rent-a-cab service appeals because similar interim relief had already been allowed in earlier proceedings involving the same assessee. For Cenvat credit denied on outdoor catering service, the record showed no challenge to the finding that the factory employed not more than 250 workers, and the canteen obligation under the Factories Act was relevant; however, a prima facie case for full waiver was not made out, so a pre-deposit of Rs. 3,00,000 was directed within six weeks. en-us Tue, 08 Nov 2011 00:00:00 +0530 Mon, 20 Aug 2012 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216461 Delay in filing the appeals was satisfactorily explained, so the condonation applications were allowed. Waiver of pre-deposit and stay of recovery were granted for the rent-a-cab service appeals because similar interim relief had already been allowed in earlier proceedings involving the same assessee. For Cenvat credit denied on outdoor catering service, the record showed no challenge to the finding that the factory employed not more than 250 workers, and the canteen obligation under the Factories Act was relevant; however, a prima facie case for full waiver was not made out, so a pre-deposit of Rs. 3,00,000 was directed within six weeks. Case-Laws Service Tax Tue, 08 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216461