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2014 (1) TMI 1375 - AT - Service TaxWaiver of pre-deposit - Denial of CENVAT Credit - Credit on Job work - Credit availed on GTA service on job work material - Held that:- service utilized in manufacture of goods on job work basis could be held to be eligible for Cenvat credit - applicant has made out a prima facie case for waiver of pre-deposit of entire amount of tax, interest and penalties. Accordingly, pre-deposit of tax along with interest and penalties is waived and its recovery is stayed during pendency of the appeal - Following decision of Sterlite Industries (I) Ltd. Vs Commissioner [2004 (12) TMI 108 - CESTAT, MUMBAI] - Stay granted.
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