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2014 (2) TMI 1038 - CESTAT NEW DELHIStay application - Commercial coaching and training service - Recovery of Credit - Imposition of interest and penalty - Held that:- use catering service, photography service, service of repair and maintenance of the motor vehicles and renting of halls and travelling expenses is not disputed. I am of prima facie view that all these services have nexus with the appellant’s activity of providing commercial coaching and training and, as such, the same appear to be covered by the definition of input service as given in Rule 2 (l) of the Cenvat Credit Rules. In view of this, the requirement of pre-deposit of Cenvat credit demand, interest and penalty is waived for hearing of the appeal and the recovery thereof is stayed till the disposal of the appeal - Stay granted.
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