Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 137 - CESTAT, NEW DELHIWaiver of pre-deposit – payment of service tax on provisional basis – demand on account of short payment of service tax – Held that:- None of the two show cause notices, the issue of wrong availment of Cenvat credit has been raised - Commissioner, while adjudicating the same has travelled beyond the scope of show cause notices by disallowing the Cenvat credit for which the appellant had not been put on notice - order is not sustainable - requirement of pre-deposit waived
|