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2014 (1) TMI 1511 - AT - Service TaxWaiver of pre deposit - Demand of service tax - Denail of CENVAT Credit - Credit taken on construction service - Held that:- The service considered for the purpose of denial of service tax credit is construction service - the construction service is one of the services listed in the 26 services on which service tax credit had been taken and was held to be admissible - Therefore appellants have made out a prima facie case and accordingly the requirement for pre-deposit is waived and recovery is stayed during the pendency of the appeal - Following decision of Navaratna S.G. Highway Prop. Pvt. Ltd. vs. CST [2012 (7) TMI 316 - CESTAT, AHMEDABAD] - Stay granted.
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