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2013 (10) TMI 253 - AT - Service TaxCenvat Credit – Waiver of Pre-deposit - input services - wharfage charges - Whether services availed up to the Port of loading in an FOB contract should be admitted or not, has been referred to Larger Bench in the case of Deepak Fertilizers Petrochemicals Corporation Limited vs. CCE Belapur [2013 (4) TMI 44 - BOMBAY HIGH COURT ] wherein, it has been noted that some coordinated benches of CESTAT have held that place of removal in FOB contracts shall be Port of loading and the GTA service utilised from the factory to the Port should be considered as input services - In view of the fact that matter stands referred to the Larger Bench of the Tribunal, the appellant has made out a prima facie case for complete waiver of confirmed dues, interest and penalty - Stay Granted.
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