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2013 (10) TMI 255 - CESTAT BANGALORECENVAT Credit on the basis of debit note – Waiver of Pre-deposit - associated company - the appellant took credit of input tax in respect of input services in both the appeals involving demand of service tax of Rs. 10,97,849/- and Rs. 17,12,995/-, due to disallowance of the credit - Whether failure to follow the mode of grant of CENVAT credit recognized by law debars from eligibility to such credit – Held that:- Prima facie when the appellant failed to follow prescribed mode, as an interim measure it was directed to deposit 50% of the service tax demanded in each appeal - Subject to compliance realization of the balance demands shall be stayed during pendency of appeals.
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