Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (2) TMI 763 - AT - Service TaxWaiver of pre-deposit - Cenvat credit on inputa service - Sale promotion - Prima facie , we find sales promotion is included in the 'input service' as per the provisions of Rule 2 (1) of Cenvat Credit Rules and in view of the decision of the Hon'ble High Court in the case of Ultra tech Cement Ltd. (CCE, Nagpur Vs. Ultra tech Cement Ltd.[2010 -TMI - 78525 - CESTAT NEW DELHI], as the credit has been availed in respect of the Service Tax paid on sales promotion, applicant has a strong case, therefore, pre-deposit of Service Tax and penalty is waived
|