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2011 (4) TMI 497 - AT - Service TaxWaiver of pre-deposit - Use of cenvat credit on inputs for payment of service tax on output services - eligibility of cenvat credit - Since, erection of unipoles is done by the appellant after the unipoles are fabricated by using the angles, tubes, sections and plates - Held that:- whether the goods MS angles, tubes, plates, sections, sheets, channels, bars, etc. would fall under the category of 'tubes and fittings' under 'Capital Goods' is an arguable issue and not free from doubt and eligibility for cenvat credit can be gone into detail only at the time of final disposal of the appeal - Prima facie, the appellant has not made out the case for complete waiver of the amounts involve - Appeal is disposed accordingly.
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