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2011 (4) TMI 474 - CESTAT, MUMBAIWaiver of pre-deposit - Documents for availment of Cenvat credit - CENVAT credit avail by the units on the basis of entry in the computer rather than the receipt of the invoices - Held that: - in the absence of any allegation on non-availability of CENVAT credit, the only omission seems to be availment of credit earlier than the date on which the unit becomes eligible - Therefore, at best, interest can be demanded and in any case no penalty has been imposed - Accordingly, pre-deposit is waived and stay against recovery of the CENVAT credit demanded with interest is allowed during the pendency of the appeal.
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