2007 (8) TMI 93 - AT - Service Tax

Stay/Dispensation of pre-deposit - Appellant mentioned that after the amendment of Rule 9(1)(e) of CCR,2004, the challan issued by the appellant was also a valid cenvatable invoice - pre-deposit waived and recovery thereof stayed

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appellant's appeal regarding denial of Cenvat credit. The challans produced were considered cenvatable documents, meeting the requirements under Rule 9(1) of the Service Tax Rules. The appellant's request for waiving pre-deposit of disallowed credit and penalty was granted, and the appeals will proceed for final hearing.