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2014 (1) TMI 959 - AT - Central ExciseDenial of cenvat credit – Services claimed as input services – Waiver of Pre-deposit - Revenue was of the view that no integral connection was established by the assessee to claim CENVAT credit on any of the services vis-a-vis their business of manufacture and clearance of excisable products – Held that:- the question as to whether an integral connection between the business of manufacture and clearance of excisable goods and each of the services claimed to be input services needs elaborate consideration, which can be had only at the final hearing stage - the entire demand is within the normal period of limitation – Thus, the appellant directed to deposit 10% of the total amount of CENVAT credit as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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