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2012 (12) TMI 358 - CESTAT, MUMBAIWaiver of pre-deposit of Duty along with interest and penalty - Real Estate, Insurance Service, Outdoor Catering Services, Staff Welfare, Management, Maintenance or Repair Services - held that:- There is no nexus between the input services and the output services. The input service has been defined under Rule 2 of the CENVAT Credit Rules, 2004. These services in question are not integrity connected/related to the business of the applicant and the services do not have any nexus with the output services, in view of Rule 2(1) of the Cenvat Credit Rules - pre-deposit of Rs. 1,00,000/- (Rupees one lakh only) to be paid by the applicants within six weeks and compliance to be reported on 21.9.2012. On due compliance, there shall be stay against recovery of the balance service tax, interest and penalty till disposal of the appeal.
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