Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 1084 - AT - Service TaxWaiver of pre-deposit - abatement under N/N. 32/04 - denial of abatement on the ground that there is no endorsement on the consignment notes that there is non-availment of inputs/capital goods stage credit - Held that: - the applicant as a person who has received the services of the goods transport agency could not have taken the credit of the capital goods/inputs - the applicant has made but a prima facie case for the waiver of the pre-deposit of the amounts confirmed by the lower authorities - Application for waiver of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal.
|