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2012 (10) TMI 183 - CESTAT, NEW DELHICenvat Credit - Amount in question is Rs. 1,10,33,614/- Appellants are engaged in providing logistic services - Constructed an Internal Container Depot (ICD) at Pithampur in M.P.- During the period from October 2007 to July 2008 the Bills for the construction activity were raised by the constructing company to their head office at Mumbai - The appellant is taking Cenvat credit at their Pithampur ICD against the bills for construction activity for setting up the ICD and raised by the service provider addressed to the Mumbai office. The appellant contended there is no requirement to apply for the registration when premises was under construction and when no service was being provided from Pithampur - There is no time-limit for taking credit based on invoice issued by service provider. Held that:- pre-deposit of dues arising from the impugned order for admission of appeal is waived - in favour of appellant.
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