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2013 (8) TMI 372 - CESTAT MUMBAIPeriod of limitation - Admissibility of Input Service Credit – department was of the view that construction of residential quarters/hostels for their employees as same does not qualify under Section 2(1) of the CENVAT Credit Rules, 2004 – Held that:- They were under the bonafide belief that they were entitled for input service credit was reversed and they availed input service credit – as decided in CCE, vs Manigarh Cement (2010 (10) TMI 10 - BOMBAY HIGH COURT) - the applicant has made out a case on limitation. Waiver of pre deposit – court allowed waiver of pre-deposit – stay granted - application decided in the favour of the assessee.
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