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2009 (4) TMI 497 - CESTAT, NEW DELHIWaiver of pre-deposit - Cenvat credit - Circular Letter F. No. B-154/06-TRU, dated 19-4-2006 - it has been clarified that the service tax paid under Section 66A is available as “input credit” under Cenvat Credit Rules, 2004 provided the said services are used as input services by the manufacturer or producer of final products or a provider of output taxable service - In any event, tax paid on the overseas commission is related with the goods manufactured by the applicants and, therefore, prima facie, it appears that the applicants are eligible to avail credit - Stay application is allowed
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