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2014 (2) TMI 481 - CESTAT CHENNAIWaiver of pre deposit - CENVAT Credit - Input service distributor (ISD) - nexus with manufacturing activity - trading activity - Held that:- Commissioner has not examined the service-wise eligibility for the credit involved but has only given a general finding in paras 27 & 28 of the adjudication order. The question whether the disputed input services were in relation to taxable output services or manufacturing activity is not examined. Further services like advertisement services continued to be covered by Rule 2 (l) of CCR Rules 2004 - Against the contention of the assessee, that they have had transferred only about 34.78% of the credit proportional to the turnover of manufacturing no finding is given - In view of these factors and the fact that the defects in ISD invoices are curable defects we are of the view that it is not proper to call for any pre-deposit for admission of appeal. Therefore, requirement of pre-deposit is waived and there shall be stay on collection of such dues during the pendency of the appeal - Stay granted.
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