https://www.taxtmi.com/caselaws?id=216824 The court condones a seven-day delay in filing the appeal based on reasons provided, allowing the appeal to proceed. The case involves the utilization of cenvat credit for taxable and exempted services, with the court waiving the pre-deposit requirement due to the argument that Rule 6(3)(c) should apply only to credit for inputs and input services, not capital goods. The judgment emphasizes the need for verification of the nature of the credit, setting aside the impugned order for further examination based on a previous Tribunal ruling. The matter is remanded for verification of factual submissions regarding credit related to capital goods, guided by precedent in a specific case. en-us Thu, 02 Feb 2012 00:00:00 +0530 Fri, 14 Sep 2012 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216824 The court condones a seven-day delay in filing the appeal based on reasons provided, allowing the appeal to proceed. The case involves the utilization of cenvat credit for taxable and exempted services, with the court waiving the pre-deposit requirement due to the argument that Rule 6(3)(c) should apply only to credit for inputs and input services, not capital goods. The judgment emphasizes the need for verification of the nature of the credit, setting aside the impugned order for further examination based on a previous Tribunal ruling. The matter is remanded for verification of factual submissions regarding credit related to capital goods, guided by precedent in a specific case. Case-Laws Service Tax Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216824