Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 910 - CESTAT NEW DELHIMandap Keeper Services - Denial of credit on telephones - Held that:- According to the Revenue the said telephone connections were not installed in the premises from where the output services were provided – since telephone connections were at Reception only and were connected through EPABX Systems, it cannot be said that no telephones were installed in the specific area - petitioner has made out a prima facie case and is entitled for grant of relief - waiver of pre-deposit of the adjudicated liability and stay all further proceedings pursuant to the impugned order is granted - Following decision of M/s Rambagh Palace Hotels Pvt. Ltd. vs. C.C.E. [2013 (12) TMI 556 - CESTAT NEW DELHI] - stay granted.
|