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2013 (10) TMI 1109 - CESTAT KOLKATAWaiver of pre deposit - Job Work - Exemption for service tax - business auxiliary service - Penalty u/s 78 - Held that:- Forged axles and wheels were received by the applicants against Annexure-II Challans as prescribed under Rule 4(5)(a) of CENVAT Credit Rules, 2004 for carrying out the process on job work basis. The applicant carried out the necessary processes of machining, like grinding, cutting and drilling etc. as per the direction of the principal raw material supplier M/s. Durgapur Steel Plant. After carrying out such processes these goods were returned to the raw material supplier i.e. M/s. Durgapur Steel Plant, where further processes viz. ultrasonic testing, painting etc. were carried out so as to make the wheels and axles marketable. It is not in dispute that M/s. Durgapur Steel Plant discharges excise duty on the said finished wheels and axles which are cleared to Indian Railways. In these circumstances, we find that the applicant could able to make out a prima facie case for total waiver of pre-deposit of dues adjudged. Accordingly, all dues adjudged is waived and recovery thereof stayed during pendency of the Appeal - Stay granted.
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