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2014 (2) TMI 387 - AT - Service TaxEligibility to avail cenvat credit - Service tax rendered for laying the pipelines for drawing of water from a source – Waiver of Pre-deposit – Held that:- The services would be eligible for cenvat credit as the water which transported is used in manufacturing pharmaceutical goods - the appellant has already deposited the entire amount of service tax liability, the amount is enough deposit to hear and dispose the appeal – The detention memo is set aside and lower authorities are directed to withdraw the detention memo and handover the possession of machinery to appellant - the appellant has made out a case for the waiver of pre-deposit of interest and penalties - Rest of the amount to be waived till the disposal – Stay granted.
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