2013 (10) TMI 739 - AT - Service Tax

CENVAT credit on input services - Debit Notes - Duty paying document - Rule 9(1) of the CENVAT credit Rules Waiver of Pre-deposit - Held that - The appellant had availed cenvat credit on the debit notes issued by a service provider for the commission received by them indicating on the debit notes clearly the service tax liability - the service provider has given the details of service tax registration number and classification of the services as Business Auxiliary Services - service provider has also given a certificate of registration under service tax which is subsequently reflected on the debit notes - service provider to the appellant had registered himself with the department on 07.03.2006 and the debit notes/ documents on which the credit was availed are of the period later than the registration - the appellant had received the services rendered by the service provider and has also paid the service tax to the service provider - There was strong force in the contention of the assessee - the application for the waiver of pre-deposit of balance amounts involved allowed and recovery stayed till the disposal of appeal Stay granted.

Summary

The stay petition was filed for the waiver of pre-deposit of duty, interest, and penalty. The appellant availed cenvat credit on debit notes issued by a service provider, indicating service tax liability. The service provider was registered with the department, and the appellant had paid the service tax. The appellant was directed to reverse an excess credit amount and allowed waiver of pre-deposit of the balance amounts. The matter was listed before the Single Member Bench for disposal.