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2014 (2) TMI 334 - AT - Service TaxCenvat credit on Courier agency service – Waiver of Pre-deposit - Held that:- Following COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD – II Versus M/s CADILA HEALTHCARE LTD. [2013 (1) TMI 304 - GUJARAT HIGH COURT] - held in favour of the assessee up to 01.04.2008. Post 01.04.2008, the appellant could have entertained a bonafide belief that they are entitled for the credit after 01.04.2008 also, as they are availing CENVAT Credit on the Service Tax paid for the period up to 01.04.2008 - the appellant has made out a prima facie case for the waiver of pre-deposit of the amounts – Pre-deposits waived till the disposal – Stay granted.
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