https://www.taxtmi.com/caselaws?id=219754 The Tribunal allowed the applications for waiver of pre-deposit amounts in a case involving duty, interest, and penalties confirmed by the adjudicating authority. The appellants, including M/s. Castrol India Ltd., were found prima facie eligible to avail cenvat credit of input services distributed by the head office as an input service distributor. The Tribunal held that the appellants had established a prima facie case for the waiver, emphasizing the correct interpretation of rules governing cenvat credit by Input Service Distributors. Recovery of the amounts was stayed pending appeal disposal. en-us Thu, 28 Jun 2012 00:00:00 +0530 Fri, 14 Dec 2012 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219754 The Tribunal allowed the applications for waiver of pre-deposit amounts in a case involving duty, interest, and penalties confirmed by the adjudicating authority. The appellants, including M/s. Castrol India Ltd., were found prima facie eligible to avail cenvat credit of input services distributed by the head office as an input service distributor. The Tribunal held that the appellants had established a prima facie case for the waiver, emphasizing the correct interpretation of rules governing cenvat credit by Input Service Distributors. Recovery of the amounts was stayed pending appeal disposal. Case-Laws Central Excise Thu, 28 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219754