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2013 (8) TMI 50 - CESTAT AHMEDABADWaiver of pre-deposit - Cenvat credit of the service tax paid on canteen services, air travel agency services and air agent services – Held that:- First appellate authority in order to hear and dispose the appeal had directed them to deposit 25% of the amount held as ineligible cenvat credit and penalties which have been complied with - Prima facie, the cenvat credit availed by the appellant on canteen services and air travel agency services cannot be denied as it has been stated by the appellant as being used in the activity of business they are conducting i.e. manufacturing and clearing of the final product – Amounts already deposited by the appellant can be considered as enough deposit to hear and dispose the appeal as the issue, prima-facie, seems to be covered by various decisions – Appeal for waiver of pre-deposit allowed – Decided in favor of Assessee.
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