2010 (11) TMI 442 - AT - Service Tax

Waiver of pre-deposit - Whether the applicants are entitled to avail input service credit on the service tax paid to the overseas commission agent on the overseas commission or not - As per the decision of the Tribunal in the case of Raghu Exports (India) Pvt. Ltd. Vs. Commr. Of C.Ex. Ludhiana 2009 -TMI - 35543 - CESTAT NEW DELHI Tribunal has granted the stay - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT, Mumbai granted waiver of pre-deposit of duty, penalty, and interest on input service credit for service tax paid to overseas commission agent. The decision was based on similar cases where the Tribunal granted stay on similar facts.