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2013 (3) TMI 132 - AT - Service TaxCENVAT credit on capital goods denied - interest and equivalent amount of penalty u/s 78 of the Finance Act, 1994 read with CENVAT credit Rules, 2004 levied - assessee contested against demand as barred by limitation - Held that:- As the appellant did not intimate regarding the installation of two units therefore CENVAT credit on capital goods on these two units prima facie is not available to the applicant. Under these circumstances the applicants have failed to make out a case for 100% waiver of pre-deposit, thus directed to make pre-deposit of 50% of the impugned demand on account of denial of CENVAT credit within 12 weeks and report compliance on 18.02.2013.
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