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2013 (11) TMI 611 - AT - Service TaxIneligible Cenvat credit on various services – Waiver of Pre-deposit – Held that:- Relying upon Navaratna S.G. Highway Prop. Pvt. Limited vs. Commissioner of Service Tax, Ahmedabad [2012 (7) TMI 316 - CESTAT, AHMEDABAD] - The definition of input service on which the credit can be availed is found at Rule 2 (l) of the Cenvat Credit Rules, 2004 - the definition specifically states, as to input services which are used by a manufacturer whether directly or indirectly, in or in relation to manufacturing of final products and includes services used in relation to setting up - the appellant has made out a prima facie strong case for the waiver of pre-deposit of the amounts involved - the waiver of pre-deposit of the amounts allowed till the disposal – Stay granted.
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