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2013 (10) TMI 989 - CESTAT MUMBAIInput Service – Waiver of pre-deposit - The applicant being manufacturer of motor vehicles availed credit of the service tax paid by the dealers on the ground that the same is input service for the manufacture of motor vehicles – Held that:- As per Annexure II Schedule I of the agreement the obligation on the dealer is to establish and maintain at its cost the adequate and satisfactory sales and service facilities as recommended by the company from time to time, with proper personnel and equipment for sales and servicing, at its cost - The terms and conditions of the dealer agreement entered into between the applicant and the dealer shows that the sale and service is at the cost of the dealer - the taxable service provided by the dealer after the sale of the motor vehicles manufactured by the applicant prima facie the same cannot be considered as input service for the manufacture of motor vehicles - the applicants failed to make out a case for total waiver of pre-deposit - applicants are directed to deposit an amount equal to 50% of the duty – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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