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2019 (5) TMI 667 - HC - Service TaxWaiver of pre-deposit - CENVAT Credit - Rule 6(3A) of CCR - HELD THAT:- Keeping in view the debatable issue involved in the appeal coupled with the fact that for the period from 1.2.2009 to 30.9.2010, the condition of pre-deposit of tax amounting to ₹ 1,46,01,332/- for hearing of the appeal has been stayed by the Tribunal, in our opinion, the appeal filed by the appellant deserves to be adjudicated without insisting for pre-deposit of ₹ 64,82,994/- in the present case. Tribunal had erred in law while not granting full waiver from pre-deposit instead directed the appellant to make a pre-deposit of ₹ 64,82,994/- with proportionate interest - the present appeal is allowed.
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