https://www.taxtmi.com/caselaws?id=253646 At the pre-deposit stage, the CESTAT assessed only prima facie entitlement to waiver in a dispute over Cenvat credit, interest and penalty. Services such as quality audit, inventory verification, mango pulp testing, verification of sales-generating assets, event management and godown security were found not to show sufficient nexus with manufacture for complete waiver. Coffee vending machine maintenance and factory landscaping were viewed differently, but not enough to justify full relief. The appellants did, however, show a prima facie case on the interest issue based on cited decisions. Complete waiver was declined, and a 10% pre-deposit of the inadmissible credit was directed, with the balance stayed pending the appeals. en-us Thu, 25 Sep 2014 00:00:00 +0530 Sat, 04 Jul 2015 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253646 At the pre-deposit stage, the CESTAT assessed only prima facie entitlement to waiver in a dispute over Cenvat credit, interest and penalty. Services such as quality audit, inventory verification, mango pulp testing, verification of sales-generating assets, event management and godown security were found not to show sufficient nexus with manufacture for complete waiver. Coffee vending machine maintenance and factory landscaping were viewed differently, but not enough to justify full relief. The appellants did, however, show a prima facie case on the interest issue based on cited decisions. Complete waiver was declined, and a 10% pre-deposit of the inadmissible credit was directed, with the balance stayed pending the appeals. Case-Laws Central Excise Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253646