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2013 (2) TMI 139 - AT - Central ExciseWaiver of pre-deposit - Stay of recovery - CENVAT Credit - Input Service credit - Construction of commercial complex - Credit denied on the basis that the service of construction of commercial complex is outside the factory premises - Held that - commercial complex is constructed within the factory premises as per layout submitted with the department for granting excise registration. If that be the situation, the applicants are entitled for input service credit. Therefore, prima facie applicant has made out a case for 100% waiver of pre-deposit. In favour of assessee
The Appellate Tribunal CESTAT MUMBAI ruled in favor of the applicant, granting 100% waiver of pre-deposit on denied input service credit for construction of a commercial complex within factory premises. Recovery of duty, interest, and penalty stayed during appeal. (Citation: 2013 (2) TMI 139 - CESTAT MUMBAI)
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