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2013 (10) TMI 254 - AT - Service TaxCENVAT Credit – Waiver of Pre-deposit - Whether the CENVAT Credit is admissible to the appellant on the services availed with respect to document processing service charges incurred with respect to the processing of appellants rebate claim – Held that:- The period involved in this appeal is from November 2010 to April 2011, which is before 01.04.2011 when the definition of input services given in CENVAT Credit Rules was changed where certain specific services were excluded from the ambit of the ‘input services’ - It has been interpreted by the Courts that the scope of input services given before 01.04.2011 was very wide - Appellant has made out a prima facie case for complete waiver of the amounts and penalty – Stay granted.
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