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2010 (12) TMI 342 - AT - Service TaxStay order - Waiver of interest and penalties - Cenvat credit to the service recipient - Circular No. 122/3/2010-S.T. dated 30-4-2010, clarifies that mere fact that the service recipient has cleared the duties of the service provider partially, that itself would not be justification to deny the benefit of Cenvat credit to the service recipient in relation to such service tax paid on invoices issued by the service provider and when in fact entire duty has already been discharged by the service provider - Hence, prima facie case has been made for stay of the order - Accordingly, stay application is allowed and the amount demanded under the impugned order is waived till disposal of the appeal.
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