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2014 (1) TMI 147 - CESTAT AHMEDABADWaiver of pre-deposit of duty, interest thereof and equal amount of penalty - Availment of the Cenvat credit of the Service Tax paid by the service provider who provided the Commercial and Industrial Construction services - Interpretation of provisions of Rule 6(5) of Cenvat Credit Rules, 2004 - Held that:- It can be seen from the above reproduced rule that it was amended w.e.f. 1-4-2011, credit of the services in question in the appeals in hand, were falling under the category of (zzq) i.e. Commercial and Industrial Construction services. The restriction of provisions of Rule 6(5) of Cenvat Credit Rules, 2004 was only that if these services are used exclusively in or in relation to the manufacture of exempted goods or providing exempted services, credit should not be availed. Since there is no dispute that the appellant is manufacturing dutiable products, prima facie, for the prior to 1-4-2011, Cenvat credit of Service Tax paid cannot be denied to the appellant - Stay granted.
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