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2013 (12) TMI 1031 - CESTAT AHMEDABADDenial of service tax on Renting of immovable property and on personal accident policies - Waiver of Pre-deposit – Held that:- Denial of CENVAT Credit on Service Tax paid by the appellant would be incorrect as the processing activities carried out by the appellant are relatable to the manufacturing of final product - as regards Personal Accident Insurance Policies, even if an employee is working in Kanpur and insurance policy is taken in Daman, Service Tax paid on such insurance policy is in relation to the business activities of the appellant - the appellant has made out a prima facie case for waiver of the amounts involved – pre-deposits waived till the disposal – stay granted.
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