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2013 (11) TMI 1459 - AT - Service TaxUtilization of Services – Waiver of Pre-deposit - Whether the services have been used in or in relation to the manufacture of their finished goods at their factory or otherwise – Held that:- The burden lies on the Assessee to maintain proper records - Prima facie, the Applicant have failed to discharge the burden - the Applicant had not registered themselves as an ‘input service distributor’ – Thus, Prima facie, it is difficult to extend the CENVAT Credit of input service invoices in the name of their Branch Office – Relying upon B.S.N.L. vs. CCE, Jamshedpur [2013 (11) TMI 1261 - CESTAT KOLKATA] - the Applicant have failed to make out a prima facie case in their favour for total waiver of dues – Applicant directed to deposit 10% of the CENVAT Credit as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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