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2011 (7) TMI 476 - CESTAT, DELHICenvat Credit - duty demand - default in discharge of monthly duty liability by the due date in terms of the provisions of Rule 8(1) of the Central Excise Rules, 2002 and this default continued even beyond the period of 30 days from the due date during which, in terms of the provisions of Rule 8(3A), the Assessee forfeits the facility of payment of duty in monthly instalments and utilisation of cenvat credit for payment of duty - Held that:- cenvat credit in respect of GTA services and renting of immovable property services availed by the appellant has been taken rightly. The requirement of pre-deposit of duty and cenvat credit demand, interest and penalty is, waived for hearing of the appeal and recovery thereof is stayed till the disposal of the appeal. The stay application is allowed.
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