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2013 (4) TMI 329 - AT - Central ExciseWaiver of pre-deposit - Wrong availment of Cenvat Credit - CHA Services, THC and GTA Services - Held that:- As regards the Cenvat credit of service tax paid on CHA Services, THC and GTA Services, there are various decisions which indicate that appellant/ assessee is eligible for availing Cenvat credit of the service tax paid by the service providers. As regards the service tax paid on the Export Sales Commission, we find that the Honble High Court of Gujarat is against the appellant as held in the case of Cadila Health Care. Since the first appellate authority has dismissed the appeal only for non compliance with the order of pre deposit and without recording any findings on the merits of the case - We direct the appellant to deposit an amount of Rs. 34,000/- within a period of four weeks from today and report compliance before the learned Commissioner (Appeals) - The first appellate authority, on such compliance being shown to him, will take up the appeal for disposal and decide the same on the merits of the case, after affording reasonable opportunity of being heard - Appeal disposed of as indicated hereinabove.
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