https://www.taxtmi.com/caselaws?id=240282 The Tribunal decided not to grant a full waiver of predeposit of CENVAT Credit and penalties in the appeals, requiring a 10% deposit within a specified timeframe due to financial hardship expressed by the Applicant and the revenue interest. The burden of proof was on the Assessee to establish the link between input services claimed for CENVAT Credit and the manufacturing process, which they failed to do adequately. The Applicant's failure to register as an 'input service distributor' also impacted the decision on the admissibility of the claimed CENVAT Credit. en-us Mon, 30 Sep 2013 00:00:00 +0530 Wed, 27 Nov 2013 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240282 The Tribunal decided not to grant a full waiver of predeposit of CENVAT Credit and penalties in the appeals, requiring a 10% deposit within a specified timeframe due to financial hardship expressed by the Applicant and the revenue interest. The burden of proof was on the Assessee to establish the link between input services claimed for CENVAT Credit and the manufacturing process, which they failed to do adequately. The Applicant's failure to register as an 'input service distributor' also impacted the decision on the admissibility of the claimed CENVAT Credit. Case-Laws Service Tax Mon, 30 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240282