https://www.taxtmi.com/caselaws?id=241089 The court granted the application for waiver of pre-deposit of CENVAT credit and penalty under Section 11AC. Relying on precedents like Ultra Tech Cement Ltd. and M/s Essar Steel India Ltd., the judge found that the applicants had established a prima facie case for a total waiver of pre-deposit. Recovery of dues adjudged was waived, and recovery stayed during the appeal's pendency. The judgment recognized the applicability of the definition of input service to the construction-related activities of the applicants, ensuring fairness and adherence to legal interpretations and previous Tribunal rulings. en-us Mon, 12 Aug 2013 00:00:00 +0530 Tue, 17 Dec 2013 11:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241089 The court granted the application for waiver of pre-deposit of CENVAT credit and penalty under Section 11AC. Relying on precedents like Ultra Tech Cement Ltd. and M/s Essar Steel India Ltd., the judge found that the applicants had established a prima facie case for a total waiver of pre-deposit. Recovery of dues adjudged was waived, and recovery stayed during the appeal's pendency. The judgment recognized the applicability of the definition of input service to the construction-related activities of the applicants, ensuring fairness and adherence to legal interpretations and previous Tribunal rulings. Case-Laws Central Excise Mon, 12 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241089