Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 1270 - CESTAT NEW DELHICENVAT Credit – inputs used to provide output services - Waiver of Pre-deposit - Whether the excise duty paid on cement, angles, channels, CTD bars or TMT bar are eligible to enjoy Cenvat credit to provide the output service of erection, installation and commissioning by the appellant. – Held that:- CCE, Visakhapatnam - II vs. Sai Sahmita Storages (P) Ltd. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] - All these goods were used to provide output service for which those are eligible to get Cenvat credit of the excise duty paid - Just because the Coke Oven Battery was installed on the foundation made using the above goods and that resulted in civil structure that does not disentitle the appellant to the Cenvat credit - the law existing prior to amendment, prima facie, it appears that calling for pre-deposit is unwarranted at this stage before hearing appeal in detail – Stay granted.
|