2009 (8) TMI 733 - AT - Service Tax

Waiver of the pre-deposit - Cenvat credit on the Service tax - Cenvat credit is available to the applicant on the Service tax paid on the group health insurance policies for the employees - applicant has made out a prima facie case for waiver of pre-deposit - application for waiver of pre-deposit - allowed

Summary

The Appellate Tribunal CESTAT, Bangalore allowed the waiver of pre-deposit of Rs. 5,00,031/- confirmed as Service tax. The issue was regarding Cenvat credit on Service tax paid for Group Health Insurance, which was found to be covered in favor of the assessee by a previous decision. The Tribunal allowed the waiver of pre-deposit and stayed the recovery until the appeal's disposal.