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2013 (12) TMI 923 - AT - Service TaxDenial of Cenvat credit Services can be treated as input services' under Rule 2(l) of CENVAT Credit Rules, 2004 OR not - Nexus between services rendered in Corporate Office and RDCs with the manufacturing activity - Waiver of Pre-deposit Held that:- The services were rendered at the applicant's Corporate Office as RDCs - ECOF industries Pvt. Ltd Vs Commissioner of Central Excise, Bangalore [2009 (10) TMI 171 - CESTAT, BANGALORE] - Merely because the input service tax is paid at a particular unit and the benefit is sought to be availed at another unit, the same is not prohibited under law - The contention of the ineligibility of credit on the input service credit on transportation from depot to retail outlets by the revenue holds ground Appellant directed to submit Rupees Fifteen Lakhs as pre-deposit upon such submission rest of the duty to be stayed till the disposal Partial stay granted.
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