2014 (12) TMI 875

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..... cant has made out a case for complete waiver of pre-deposit. Accordingly, we waive the requirement of entire amount of service tax, interest and penalties and stay recovery thereof during the pendency of the appeals. - Following decision of KPMG Vs. Commissioner of Central Excise, New Delhi reported in [2013 (4) TMI 493 - CESTAT NEW DELHI] - Stay granted. - Appeal No.S/85345, 85378, 85367/2014-Mu .....

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..... n this Tribunal held that for the period prior to 1.4.2011 input service credit on insurance premium paid for employees is admissible for input service. Therefore, the applicant has made out a case for complete waiver of pre-deposit. Accordingly, we waive the requirement of entire amount of service tax, interest and penalties and stay recovery thereof during the pendency of the appeals. (Dictat .....

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