2014 (8) TMI 466 - AT - Central Excise

Waiver of pre deposit - CENVAT Credit - outwards transportation service - Held that - in the case of Commissioner of Central Excise v. ABB Ltd. as reported in 2011 (3) TMI 248 - KARNATAKA HIGH COURT it was held that assessee is entitled to take input service credit on outward transportation service but there is a contrary decision to this judgement in the case of CCE Kolkata vs. Vesuvious India Ltd. 2013 (12) TMI 1025 - CALCUTTA HIGH COURT . In view of two contrary decisions the applicant has made out a case for 100% waiver of pre-deposit of the impugned demands. Hence I grant waiver of pre-deposit of the entire amount of duty interest and penalty and stay recovery thereof during the pendency of the appeal - Stay granted.

Summary

The applicant sought waiver of pre-deposit for confirmed demands due to denial of input service credit on outwards transportation service. The Tribunal granted 100% waiver of pre-deposit and stayed recovery during the appeal, citing conflicting decisions in previous cases.