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2014 (4) TMI 446 - HC - Service TaxWaiver of pre deposit - demand on account of wrongly availing the Cenvat Credit of Inter Usage connection (IUC) charges - Whether the discretion exercised by the Tribunal for complete waiver of pre-deposit is judicious - Held that:- Tribunal had recorded that there was a prima facie case in favour of the assessee in view of the decisions of the Chennai and Bangalore Tribunals in BSNL [2011 (2) TMI 791 - CESTAT, CHENNAI] and Manipal Advertising Services Pvt. Limited's cases (2009 (10) TMI 434 - CESTAT, BANGALORE). In such a situation, the order of the Tribunal waiving of the pre-deposit in the case of BSNL-respondent cannot be said to be erroneous or perverse in any manner. - Decided against Revenue.
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