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2014 (1) TMI 201 - AT - Service TaxStay application - Eligibility of benefit of Serial No. 90/93 of the Notification No. 4/2006-C.E., dated 1-3-2006 - Discharge of duty liability at the rate of 8% on the paper and paper board manufactured by the appellant - Held that:- appellant has availed the benefit of Serial No. 93 of the notification, which talks about discharge of duty liability at the rate of 8% on the paper and paper board manufactured by the appellant. It is undisputed that the appellant is covered under serial No. 93 - On perusal of the said notification, we are of the considered view that appellant cannot be, prima facie, denied to benefit of discharging-reduced rate of excise duty as per Sl. No. 93 of the Notification No. 4/2006-C.E. - appellant has made out a prima facie case for waiver of pre-deposit of amounts involved. Accordingly, the application for the waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal - Stay granted.
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