https://www.taxtmi.com/caselaws?id=250623 Waiver of pre-deposit in a CENVAT credit dispute depends on a credible prima facie case under the applicable input service definition and supporting facts, including whether goods were delivered at the customers' premises so that the place of removal could be treated as the customer's place. On the facts noted, there was no material to establish that basis, and the contrary precedent was treated as inapplicable. Limited interim relief was therefore granted: partial pre-deposit was ordered, the balance demand was waived for the time being, and recovery was stayed pending disposal of the appeals. The limitation plea was left open for consideration at the final hearing. en-us Thu, 13 Mar 2014 00:00:00 +0530 Wed, 20 Aug 2014 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250623 Waiver of pre-deposit in a CENVAT credit dispute depends on a credible prima facie case under the applicable input service definition and supporting facts, including whether goods were delivered at the customers' premises so that the place of removal could be treated as the customer's place. On the facts noted, there was no material to establish that basis, and the contrary precedent was treated as inapplicable. Limited interim relief was therefore granted: partial pre-deposit was ordered, the balance demand was waived for the time being, and recovery was stayed pending disposal of the appeals. The limitation plea was left open for consideration at the final hearing. Case-Laws Central Excise Thu, 13 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250623