Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 1017 - CESTAT MUMBAIWaiver of pre-deposit - cenvat credit - input service - bus transport service - Held that:- in the case of Stanzen Toyotetsu India (P) Ltd. (2011 (4) TMI 201 - KARNATAKA HIGH COURT) it is held that for providing transport service for taking the employees to the factory, Cenvat credit on the transport service is available to the assessee. However, I find that the activities involving social gathering, marriage, picnic and taking children to the school will not fall in the category of business activity. Accordingly, the applicant is directed to deposit Rs. 20,000 within four weeks and report compliance on 19-10-2012. On such compliance, there shall be stay of recovery in respect of balance amount during the pendency of the appeal. - Stay granted partly.
|