Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 727 - AT - Service TaxDenial of CENVAT Credit - Denial on the ground that the credit had nothing to do with the business of manufacture of the appellant - Held that:- entire demand is beyond the normal time limit of one year and the learned counsel submits that the credit denied is on services like appellant's own aircraft maintenance, airport services, charges paid by the appellant in respect of their own aircraft and air travel agents services and cleaning service (cleaning of toilets has not been considered as a service admissible) - prima facie none of these services can be said to be not relatable to the business of manufacture of the appellant. Therefore, there shall be waiver of predeposit and stay against recovery during the pendency of appeal - Stay granted.
|