https://www.taxtmi.com/caselaws?id=238164 Cenvat credit taken on a GAR-7 challan was not prima facie disallowed where the challan correctly reflected the assessee's name and address, and only the excise registration number was wrong. The invoices were later corrected by the service providers, and there was no allegation that another unit had also taken credit on the same invoices. On these facts, the challenge to credit lacked prima facie support, so pre-deposit of the disputed credit, interest and penalty was waived and recovery was stayed pending the appeal. en-us Fri, 23 Aug 2013 00:00:00 +0530 Thu, 17 Oct 2013 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238164 Cenvat credit taken on a GAR-7 challan was not prima facie disallowed where the challan correctly reflected the assessee's name and address, and only the excise registration number was wrong. The invoices were later corrected by the service providers, and there was no allegation that another unit had also taken credit on the same invoices. On these facts, the challenge to credit lacked prima facie support, so pre-deposit of the disputed credit, interest and penalty was waived and recovery was stayed pending the appeal. Case-Laws Central Excise Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238164