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2013 (11) TMI 1172 - CESTAT KOLKATACENVAT Credit on various input services - Scope of ‘Input Service’ under Rule 2(l) of the CENVAT Credit Rules, 2004 - Waiver of pre-deposit - Penalty under Rule 15(2) of CENVAT Credit Rules, 2004 r.w Section 11AC of Central Excise Act, 1944 – Held that:- Following Lakshmi Automatic Loom Works Ltd. vs. CCE, Coimbatore [2011 (5) TMI 755 - CESTAT, CHENNAI] - Availability of CENVAT Credit on setting-up/modernization of office premises, non-mentioning of registration number on the input invoices - the Applicant could not able to make out a prima facie case for total waiver of the pre-deposit of the CENVAT Credit availed on club membership - the Applicant directed to make a pre-deposit of Rupees fifty thousand – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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