2006 (11) TMI 97 - AT - Service Tax

Stay/Dispensation of pre-deposit - Appellant contended that no two contradictory orders can be passed in respect to the same issue - Application of waiver of pre-deposit allowed and recovery thereof stayed till the disposal of appeal

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the stay application against the denial of Cenvat credit to the appellant. The denial was based on the Service Tax liability discharged for the services of goods transport operator. The Tribunal found merit in the appellant's argument that there cannot be contradictory orders on the same issue for the same assessee. The Tribunal allowed the waiver of pre-deposit of the service tax amount and stayed the recovery until the appeal's disposal.