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2011 (2) TMI 56 - AT - Service TaxWaiver of pre-deposit – Cenvat credit of service tax - service of commercial or industrial construction covered by Section 65 (105) (zzq) of the Finance Act, 1994 availed for construction of buildings in the factory premises which house the manufacturing facilities and office premises of the factory - objection of the Department that the services, covered by Section 65 (105)(zzq) used for bringing into existence, factory buildings which is an immovable property on which no excise duty chargeable and, therefore, Cenvat credit not available - objection of the Department is not correct as the factory premises and office premises of the factory had been constructed by availing the services of commercial or residential construction service providers, for manufacture of excisable goods - requirement of pre-deposit of Cenvat credit demand, interest and penalty would cause undue hardship – Stay granted
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