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2015 (3) TMI 79 - AT - Central ExciseWaiver of pre deposit - Input service credit - product liability insurance service - Held that:- Adjudicating authority has dropped the proceedings and allowed the input service credit on the product liability insurance. I find from the decision of the Tribunal in the case of Rotork Control (India) Pvt. Ltd. (2010 (6) TMI 336 - CESTAT, CHENNAI), dealt the identical issue of product liability insurance. - applicants have made out a prima facie case for full waiver of pre-deposit of duty along with interest and penalty. In view of the above, I waive pre-deposit of the entire amount of duty along with interest and penalty and stayed its recovery till the disposal of the appeal. - Stay granted.
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