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2013 (9) TMI 626 - AT - Service TaxCredit on Tower and shelters as well as input services relating to tower and shelters - Held that:- The amount in respect of towers and was required to be waived – BHARATI TELE VENTURES LIMITED Versus CCE, PUNE-III (2010 (11) TMI 77 - BOMBAY HIGH COURT) the waiver of predeposit and stay of recovery was allowed. Demand related to insufficient information on input invoices/payment not made for services - there was factual dispute on denial of the credit - Held that:- Some of the input services like loan for corporate, commission paid for purchase of land, consultancy for corporate, collection charges would apparently prima facie establish that services rendered were in relation to their business. Waiver of pre-deposit of CENVAT credit - Interest and Penalty – 20 lakhs were ordered to be submitted as pre deposit – stay granted partly.
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