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2010 (6) TMI 536 - CESTAT, BANGALOREWaiver of pre-deposit - Disallowed the Cenvat credit being service tax paid respectively on ‘Construction Service’ and other services such as Telephone, GTA etc. - The credit relating to ‘Construction Service’ was incurred by the appellants for getting building to extend the factory constructed in the premises - Service tax was incurred on Telephone Service and GTA Service only in relation to the business activities of the appellants - There is no dispute that the appellants are engaged in the manufacture of Ayurvedic Medicines - The learned Consultant assures to keep the disputed credit in the Cenvat Accounts pending decision in the appeal - Thus, the stay petition disposed off.
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