https://www.taxtmi.com/caselaws?id=246138 The Tribunal denied the applicant's request for waiver of predeposit of CENVAT credit and penalty due to a factual dispute regarding invoicing practices. The applicant failed to establish a prima facie case for the waiver, leading to a directive to pre-deposit Rs.1,00,000 within 6 weeks. The balance amount of credit, interest, and penalty would be waived, with recovery stayed pending the appeal. The judgment emphasizes the importance of substantiating claims for waiver with a strong case and the need for consistency in documenting transactions for effective credit claims. en-us Thu, 10 Jan 2013 00:00:00 +0530 Thu, 17 Apr 2014 06:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246138 The Tribunal denied the applicant's request for waiver of predeposit of CENVAT credit and penalty due to a factual dispute regarding invoicing practices. The applicant failed to establish a prima facie case for the waiver, leading to a directive to pre-deposit Rs.1,00,000 within 6 weeks. The balance amount of credit, interest, and penalty would be waived, with recovery stayed pending the appeal. The judgment emphasizes the importance of substantiating claims for waiver with a strong case and the need for consistency in documenting transactions for effective credit claims. Case-Laws Central Excise Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246138