2009 (5) TMI 827 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT Bangalore ordered a complete waiver of pre-deposit for the appellants in a case involving irregular input credit, interest, and penalty. The appellants, selling manufactured gases, paid sales commission to agents, with Service Tax paid on it. The Tribunal found merit in the appellants' case and ordered no coercive action against them until the appeal's disposal.