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2013 (12) TMI 49 - AT - Service TaxCenvat credit of service tax - Commission agent’s service for procuring sales order – Admissible or not on the ground that it is a post manufacturing activity – Waiver of Pre-deposit – Held that:- Following Birla Corporation Ltd. vs. CCE, Lucknow [2012 (9) TMI 51 - CESTAT, NEW DELHI] and the Board’s Circular dated 29/4/11 - There is nothing in the clarification given by the Board, which is contrary to the provisions of the law, and the same would be binding on the Departmental officers - the appellant have a strong prima facie case in their favour –the requirement of pre-deposit of Cenvat credit demand, interest and penalty waived till the disposal – Stay granted.
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