2009 (3) TMI 888 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT CHENNAI allowed the application for waiver of pre-deposit of service tax of Rs. 17,54,838/- along with interest and penalty of Rs. 10,000. The waiver was granted based on the prima facie case made by the applicants regarding entitlement to credit of service tax paid on commission for procuring a contract. Recovery is stayed pending the appeal.