https://www.taxtmi.com/caselaws?id=246702 The appellate tribunal waived the requirement of pre-deposit for the appeal and stayed recovery pending appeal disposal, as it found the appellant had a strong prima facie case regarding the validity of cenvat credit based on invoices issued by an unregistered service provider. The tribunal also held that the department's allegations of intentional contravention of tax rules were not sustainable, leading to the waiver of pre-deposit requirements for the appeal and a stay on recovery pending appeal disposal. Penalties on the appellant were upheld, but penal proceedings against the service provider were dropped. en-us Thu, 13 Dec 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246702 The appellate tribunal waived the requirement of pre-deposit for the appeal and stayed recovery pending appeal disposal, as it found the appellant had a strong prima facie case regarding the validity of cenvat credit based on invoices issued by an unregistered service provider. The tribunal also held that the department's allegations of intentional contravention of tax rules were not sustainable, leading to the waiver of pre-deposit requirements for the appeal and a stay on recovery pending appeal disposal. Penalties on the appellant were upheld, but penal proceedings against the service provider were dropped. Case-Laws Central Excise Thu, 13 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246702