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2015 (1) TMI 382 - CESTAT AHMEDABADWaiver of pre deposit - CENVAT Credit - construction services - Held that:- Lower authorities in the second round of litigation have denied the appellant Cenvat credit on Service Tax paid on the construction services. While remanding the matter in the second round of litigation, we had indicated that the appellant could be eligible for the Cenvat credit. Ld. counsel brings to our notice the stay order passed by this Bench in appeal No. ST/549/11 wherein we had granted unconditional waiver and remanded the matter back to the lower authorities. He would also rely upon the decision of this Bench in stay order of Navratan S.G. Highway Properties P. Ltd. - [2012 (9) TMI 452 - CESTAT, AHMEDABAD] of the same proposition. - appellant is rendering an output service of renting out of immovable property and the property which has been developed by construction is in his possession and he is owner of the said property. If that be so, in our view appellant has made out a prima facie case for the availment of Cenvat credit of the Service Tax paid on the construction services. Accordingly, we allow the application for waiver of the pre-deposit of the amounts involved and stay the recovery thereof till the disposal of appeal. - Stay granted.
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