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2014 (8) TMI 195 - AT - Service TaxWaiver of pre deposit - erection commissioning or installation service - commercial or industrial construction services - Availment of CENVAT Credit - Held that:- petitioner availed the cenvat credit on input services utilized for rendition of ECIS and utilized the available credit for remitting the service tax due for the other service namely CICS and after availing abatement of 67% under Notification No.1/2006-ST. The petitioner suppressed the fact of rendition of two taxable services, separately showing the considerations received on each of these services. The petitioner also failed to reveal/justify availment of abatement benefits while availing cenvat credit, in the composite returns filed, in the context of obtaining registration only for providing ECIS - petitioner asserts that the petitioner is under a financial stress and is unable to remit the pre deposit required, there is no material on record to substantiate the plea of financial hardship of the petitioner, except bald assertion - Conditional stay granted.
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