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2012 (5) TMI 33 - AT - Central ExciseWaiver of pre-deposit - Demand is confirmed after denying credit of service tax paid in respect of services availed by the applicant for setting up of storage tanks at the port - The applicant in reply to the contention raised by the Revenue such as per Rule 6(5) of the Cenvat Credit Rules, 2004 credit availed on the service tax paid in respect of Consulting Engineering Services, technology and software services and erection, commissioning and installation of services is admissible even these are used in or in relation to the manufacture of exempted final product - Held that: the service tax paid on input services which are used in or in relation with setting up, modernization, renovation or repairs is admissible. The applicant is engaged in manufacture of excisable goods and the inputs were imported which are being stored at the port and subsequently transported to the factory for use with the manufacture of the final product - pre-deposit waived.
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