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2014 (1) TMI 1097 - CESTAT AHMEDABADWaiver of pre-deposit - Business Auxiliary Services - Held that:- appellant has been taking a consistent stand before the lower authorities that such moulds are used by them in manufacturing of glass bottles, which would indicate that the charges which are paid by them were in respect of services rendered towards their final product and used in the manufacturing activity. It is also seen that the appellant is taking a consistent stand that even if the service tax liability is paid the same is available as credit, as the said moulds are used for manufacturing of glass bottles on which appropriate Central Excise duty liability is discharged. We find prima facie case that the appellant need not discharge service tax on such development charges paid by them to upcountry manufacturers of moulds - impugned order needs to be set- aside and the matter be restored in the file of first appellate authority to its original number, with directions to consider the issue afresh and decide the appeal on merits without insisting on any pre-deposit from the appellant - Decided in favour of assessee.
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