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2013 (11) TMI 259 - CESTAT NEW DELHIEligibility of Cenvat Credit - Security services of residential colony – scope of input services – Rule 2(l) of CCR - Waiver of Pre-deposit – Held that:- Following COMMISSIONER OF CENTRAL EXCISE & CUSTOMS Versus GUJARAT HEAVY CHEMICALS LTD [2011 (5) TMI 132 - GUJARAT HIGH COURT] - the act of providing residential quarters by the manufacturer to its employees was voluntary - Providing security service in such residential quarters was also an act voluntary in nature - Appellants do not have prima facia case in their favour – the entire service tax amount with interest directed to deposit as pre-deposit – upon such submission there would be waiver of Penalty.
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