https://www.taxtmi.com/caselaws?id=33732 The Appellate Tribunal CESTAT MUMBAI granted waiver of pre-deposit of service tax and penalties under Rule 15 of Cenvat Credit Rules, 2004 to applicants distributing Cenvat credit on service tax paid on input and advertisement services. The Tribunal emphasized revenue neutrality and directed the Commissioner (Appeals) to decide on the merits without pre-deposit, following non-compliance with the pre-deposit order. The judgment highlighted the importance of restoring credit for distribution and procedural aspects, ultimately remanding the matter for further consideration without the pre-deposit requirement. en-us Tue, 30 Sep 2008 00:00:00 +0530 Fri, 05 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33732 The Appellate Tribunal CESTAT MUMBAI granted waiver of pre-deposit of service tax and penalties under Rule 15 of Cenvat Credit Rules, 2004 to applicants distributing Cenvat credit on service tax paid on input and advertisement services. The Tribunal emphasized revenue neutrality and directed the Commissioner (Appeals) to decide on the merits without pre-deposit, following non-compliance with the pre-deposit order. The judgment highlighted the importance of restoring credit for distribution and procedural aspects, ultimately remanding the matter for further consideration without the pre-deposit requirement. Case-Laws Service Tax Tue, 30 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33732