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2011 (4) TMI 554 - CESTAT, NEW DELHIApplication for stay - Circular No. 98/1/2008-S.T., dated 4-1-2008 - Plain reading of the definition of the ‘input service’ under clause (b) thereof discloses that the same includes services used in relation to the setting up, modernization, renovation or repairs of a factory and in the case in hand since the credit is sought to be availed in relation to service tax paid for the services used in relation to modernization of the factory premises, prima facie, we find that the appellants are justified in claiming the credit in respect thereof - prima facie case having been made out for grant of stay while waiving the entire amount demanded under the impugned order - Decided in favor of the assessee
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