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2013 (10) TMI 1110 - AT - Service TaxDenial of CENVAT credit – Renting of Immovable Property Service – Held that:- Following Navaratna S.G. Highway Prop. (P.) Ltd. Vs. CST, Ahmedabad [2012 (7) TMI 316 - CESTAT, AHMEDABAD] - Credit of duty paid on inputs is available when the inputs are used for providing an 'output service'. In the case of 'input service', the definition includes input services used by a provider of taxable service for providing an output service - the entire amount of service tax with interest has been deposited on renting of immovable property service, this is a fit case for waiver of predeposit - Accordingly, there shall be waiver of predeposit of balance dues and stay against recovery during the pendency of appeal – Stay granted.
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