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2013 (10) TMI 685 - AT - Service TaxCENVAT Credit - Input service - Held that:- Applicant had availed the CENVAT Credit on various inputs and input services and utilized the same in discharging their service tax liability on GTA service for the period from 2005-06 to 2007-08. It is not in dispute that the definition of ‘Output Service’ has been amended with effect from 01.03.2008, thereby utilization of the said Credit towards payment of service tax liability on GTA service becomes no more permissible - CENVAT Credit on input and input services could be utilized for payment of service tax liability on GTA service and the said ratio is applicable before amendment to the said definition of ‘Output Service’. A major portion of the demand is covered by the period prior to March, 2008 - Applicant could able to make out a prima facie case for total waiver of the dues adjudged. - stay granted.
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