https://www.taxtmi.com/caselaws?id=263092 The High Court modified the Tribunal's pre-deposit order, considering the appellant's financial hardship and the need to balance undue hardship with Revenue interests. The Court emphasized the importance of not causing excessive hardship to the appellant and found merit in the appellant's case regarding Cenvat credit, leading to a reduced pre-deposit amount in installments. The Court highlighted the necessity of assessing prima facie cases for pre-deposit waivers and ensuring a fair and balanced outcome aligned with legal provisions. en-us Fri, 03 Jul 2015 00:00:00 +0530 Wed, 26 Aug 2015 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263092 The High Court modified the Tribunal's pre-deposit order, considering the appellant's financial hardship and the need to balance undue hardship with Revenue interests. The Court emphasized the importance of not causing excessive hardship to the appellant and found merit in the appellant's case regarding Cenvat credit, leading to a reduced pre-deposit amount in installments. The Court highlighted the necessity of assessing prima facie cases for pre-deposit waivers and ensuring a fair and balanced outcome aligned with legal provisions. Case-Laws Service Tax Fri, 03 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263092