https://www.taxtmi.com/caselaws?id=239619 The appellant's request for waiver of pre-deposit of ineligible cenvat credit, interest, and penalties under Section 11AC of the Central Excise Act, 1944 was granted. The issue centered on the eligibility of service tax paid on garden services and repairs and maintenance services of the sewage plant for cenvat credit. Despite having reversed a significant amount of credit, the appellant contested the eligibility on merits. The presiding officer allowed the waiver application for the remaining balance amounts, staying recovery pending appeal disposal. en-us Mon, 17 Jun 2013 00:00:00 +0530 Sat, 16 Nov 2013 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239619 The appellant's request for waiver of pre-deposit of ineligible cenvat credit, interest, and penalties under Section 11AC of the Central Excise Act, 1944 was granted. The issue centered on the eligibility of service tax paid on garden services and repairs and maintenance services of the sewage plant for cenvat credit. Despite having reversed a significant amount of credit, the appellant contested the eligibility on merits. The presiding officer allowed the waiver application for the remaining balance amounts, staying recovery pending appeal disposal. Case-Laws Service Tax Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239619