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2014 (8) TMI 850 - AT - Central ExciseDenial of CENVAT credit - rent a cab service - Held that:- major amount of CENVAT Credit (Rs.50,000/-) pertains to rent-a-cab services prior to April 2011. Admissibility of CENVAT Credit of rent-a-cab services prior to April 2011 has been favourably decided by this Bench for granting Stay Orders on this issue. For the remaining amounts, appellant has already reversed an amount of ₹ 8,716/- which can be considered as sufficient compliance of pre-deposit order by first appellate authority for hearing and deciding the issue on merit. In view of the above, order dt.31.12.2013 passed by first appellate authority is set aside and the case is remanded back to him for deciding the issue on merit without insisting for any further deposit - Matter remanded back - Decided in favour of assessee.
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