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2014 (2) TMI 340 - CESTAT AHMEDABADDemand of service tax - Cenvat Credit - Reverse Charge mechanism - Held that:- appellant has registered himself in association who is situated in abroad and has paid the subscription fees - if the appellant is required to pay service tax on such charges paid, he is eligible to avail Cenvat credit on such service tax paid by them, as the appellant is undisputedly a manufacturer of excisable goods - prima facie, the appellant has made out a case on this point itself for the waiver of pre-deposit of the amounts involved. Accordingly, the application for the waiver of pre-deposit of amounts involved is allowed and recovery thereof stated till the disposal of appeal - Stay granted.
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