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2010 (11) TMI 80 - CESTAT, CHENNAIWaiver of pre-deposit – cenvat credit of service tax - appellants claiming service tax paid in respect of the services rendered by company for financing sale of two wheelers to ultimate customers in the premises of dealers - services rendered at the point of second sale cannot obviously be said to be integrally connected to the process of manufacture nor the manufacturing processes can be said to be dependent on receiving such input service - manufacturing is already complete and the first sale is also complete before the impugned service is rendered at the premises of the dealer at the point of second sale - appellants have not made out a case for complete waiver of the predeposit - directed them to pre-deposit 50% of the amount of tax demanded
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