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2012 (9) TMI 452 - CESTAT, AHMEDABADWaiver of pre-deposit - denial of credit is on the ground that these services were received by the appellant for the purpose of construction of a mall which was prior to the services provided i.e. renting of immovable property, sale of space or time for providing advertisement services – Held that:- Credit to the services which in relation in setting up premises of provider of output service should be granted - If it is undisputed, that if an assessee to provide an output service, the credit of input service tax paid on the input services for the creation of such premises cannot be denied - appellant has made out a prima facie case for the waiver of pre-deposit of the amounts involved
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