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2009 (3) TMI 622 - AT - Service TaxWaiver of pre-deposit - Rule 6 of CCR - Using certain common inputs and common input services for manufacture of both dutiable and non-dutiable good - non-maintenance of separate accounts - find that in respect of common input services, the provisions relating to Cenvat Credit Rules are somewhat liberal compared to common inputs - Admittedly, the entire amount of credit attributable to common input services for which separate accounts are not maintained stands reversed - The issues raised by the learned DR would be looked into at the time of final hearing - Held that prima facie, the applicant has made out a case for waiver of pre-deposit of duty and penalty as per the impugned order.
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