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2013 (11) TMI 1412 - CESTAT MUMBAIWaiver of pre deposit - Cenvat Credit - Job work - demand confirmed on the ground that applicant had availed excess credit in respect of the input services which are used in the processing of the goods, which were cleared on payment of appropriate service and part of the goods are cleared at nil rate of Service Tax by claiming the benefit of exemption Notification No.8/2005-S.T. dt. 1.3.2005 - Held that:- part of the processed goods are cleared at nil rate of Service Tax by availing the benefit of exemption. It is also not disputed by the applicant, that credit has been availed in respect of the common inputs as well as input services, which are used in the processing of exempted as well as the processed goods on which the Service Tax has been paid - applicants are undertaking process which does not amount to manufacture and in view of this the applicants are clearing part of their processed goods on payment of appropriate service tax. In view of this, prima facie the applicant has not made out a case for waiver of service tax. The ratio of the above decision is not applicable to the facts of the present case - Assessee directed to make a pre deposit - Partial stay granted.
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