https://www.taxtmi.com/caselaws?id=217207 Pending appeal, waiver of pre-deposit and stay of recovery were justified because the record disclosed a strong prima facie case on each disputed demand. Credit taken through Advice Transfer Debit documents was not made a ground for immediate deposit, as similar disputes involving the same assessee had earlier attracted waiver. The alleged excess utilisation of Cenvat credit beyond the 20% ceiling was treated as requiring no immediate deposit where precedent indicated that the restriction applies only to credit relating to inputs and input services, not capital goods credit. The leased circuit service demand was also considered prima facie unsustainable for the pre-1.6.2007 period, and the interest issue required examination of accounts. Recovery remained stayed during the appeal. en-us Tue, 15 May 2012 00:00:00 +0530 Mon, 28 Apr 2014 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217207 Pending appeal, waiver of pre-deposit and stay of recovery were justified because the record disclosed a strong prima facie case on each disputed demand. Credit taken through Advice Transfer Debit documents was not made a ground for immediate deposit, as similar disputes involving the same assessee had earlier attracted waiver. The alleged excess utilisation of Cenvat credit beyond the 20% ceiling was treated as requiring no immediate deposit where precedent indicated that the restriction applies only to credit relating to inputs and input services, not capital goods credit. The leased circuit service demand was also considered prima facie unsustainable for the pre-1.6.2007 period, and the interest issue required examination of accounts. Recovery remained stayed during the appeal. Case-Laws Service Tax Tue, 15 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217207