Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1423 - AT - Service TaxWaiver of predeposit of cenvat credit - Denial of cenvat credit - Credit is taken at wrong office - Service provider did not issue the invoices within 14 days of providing the service - Held that:- The equipments were received by BSNL and used by BSNL. Whether the credit is taken at wrong office, can be examined during appeal hearing. Also in the matter of construction services the case appears to be one of delay in issuing invoice rather than non-payment of tax. These matters appear to be procedural in nature which will be looked into at the time of hearing appeal. At this stage we consider it proper to grant waiver of pre-deposit of dues arising from the impugned order for admission of appeal - Stay granted.
|