https://www.taxtmi.com/caselaws?id=255183 The Tribunal accepted the explanation for the delay in filing the appeal, condoned the delay, and directed the appeal to be recorded. It considered the appellant's eligibility for Cenvat credit on Service Tax paid on construction services, finding a prima facie case for credit availment. Consequently, the application for waiver of pre-deposit was allowed, and recovery stayed pending appeal disposal. The Tribunal also granted waiver of pre-deposit and stayed recovery based on the appellant's rental service of immovable property and payment of Service Tax on construction services. en-us Thu, 08 Nov 2012 00:00:00 +0530 Fri, 09 Jan 2015 10:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255183 The Tribunal accepted the explanation for the delay in filing the appeal, condoned the delay, and directed the appeal to be recorded. It considered the appellant's eligibility for Cenvat credit on Service Tax paid on construction services, finding a prima facie case for credit availment. Consequently, the application for waiver of pre-deposit was allowed, and recovery stayed pending appeal disposal. The Tribunal also granted waiver of pre-deposit and stayed recovery based on the appellant's rental service of immovable property and payment of Service Tax on construction services. Case-Laws Service Tax Thu, 08 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255183