https://www.taxtmi.com/caselaws?id=249628 Waiver of pre-deposit must be decided by a reasoned order addressing the pleadings, materials and hardship plea placed before the Tribunal; a cursory refusal is unsustainable. The High Court also reiterated that CENVAT credit should not be denied on a mere technical objection where the relevant particulars are otherwise available in the documents and record, even if the documents are not strictly in the prescribed format. The Tribunal's order was set aside and the waiver application remitted for fresh consideration in accordance with law, without any finding on the underlying credit entitlement. en-us Mon, 27 Jan 2014 00:00:00 +0530 Thu, 11 Sep 2014 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249628 Waiver of pre-deposit must be decided by a reasoned order addressing the pleadings, materials and hardship plea placed before the Tribunal; a cursory refusal is unsustainable. The High Court also reiterated that CENVAT credit should not be denied on a mere technical objection where the relevant particulars are otherwise available in the documents and record, even if the documents are not strictly in the prescribed format. The Tribunal's order was set aside and the waiver application remitted for fresh consideration in accordance with law, without any finding on the underlying credit entitlement. Case-Laws Service Tax Mon, 27 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249628