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2013 (10) TMI 1094 - AT - Central ExciseDenial of Cenvat credit – Input service - Interest under Rule 14 of CE Rules r.w. Section 11A – Waiver of Pre-deposit - Revenue was of the view that the appellant is not eligible for the credit of service tax paid on outward freight incurred beyond the place of removal – Held that:- The amendment made in the definition of input service relating to outward freight, cenvat credit would not be available in respect of outward freight services, in appellant's own case in respect of their Hinjewadi Unit, the benefit of credit on outward freight services has been extended for the period after 1-4-2008 - the order has been accepted by the Revenue and no appeal appears to have been filed, the same benefit cannot be denied to the Chakan unit of the appellant - the appellant has made out a prima facie case in their favour for interim relief - unconditional waiver from pre-deposit granted against the appellant till the disposal – Stay granted.
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