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2014 (8) TMI 738 - CESTAT MUMBAIWaiver of pre-deposit of service tax, interest and penalties - Insurance Auxiliary Service - whether the appellant can utilize CENVAT Credit available with them for payment of service tax - Held that:- Demand is prior to July 2012. The ratio of the above decision is fully applicable to the facts of the present case. Therefore, the applicant has made out a strong case in their favour. Pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeal - Following decision of M/s TATA AIG LIFE INSURANCE CO LTD and others Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI & THANE-II [2014 (4) TMI 637 - CESTAT MUMBAI] - Stay granted.
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