https://www.taxtmi.com/caselaws?id=234411 An appeal rejected only for failure to comply with a pre-deposit direction may be set aside and remanded where the first appellate authority has not examined the merits, with the pre-deposit condition dispensed with in the interest of natural justice. For the period before 01.03.2008, the text notes that existing decisions recognised the use of CENVAT credit to discharge service tax on goods transport agency services. The matter was therefore returned for fresh merits-based adjudication rather than being finally decided at the pre-deposit stage. en-us Thu, 07 Mar 2013 00:00:00 +0530 Mon, 10 Jun 2013 20:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234411 An appeal rejected only for failure to comply with a pre-deposit direction may be set aside and remanded where the first appellate authority has not examined the merits, with the pre-deposit condition dispensed with in the interest of natural justice. For the period before 01.03.2008, the text notes that existing decisions recognised the use of CENVAT credit to discharge service tax on goods transport agency services. The matter was therefore returned for fresh merits-based adjudication rather than being finally decided at the pre-deposit stage. Case-Laws Service Tax Thu, 07 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234411