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2014 (1) TMI 1247 - CESTAT KOLKATAWaiver of pre deposit - Imposition of equal penalty u/s 78 - Availment of CENVAT Credit - Credit on input services used in their captive mines - Services in relation to the manufacture of sponge iron - Held that:- Rule 3(1) of Cenvat Credit Rules, 2004, does not restrict the receipt of input services at the factory premises of the assessee like inputs and capital goods to be eligible for availment of credit on the same. In these circumstances, I find that the applicants are able to make out a prima facie case for total waiver of pre-deposit of Service tax and penalties. Accordingly, the requirement of pre-deposit of all dues adjudged is waived and its recovery is stayed during pendency of appeal - Stay granted.
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