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2014 (2) TMI 529 - CESTAT BANGALOREDenial of CENVAT Credit - Availment of CENVAT credit on MS Channels, MS Plates and HR Coils etc. used in the newly constructed Block by the appellant - Held that:- appellant has deposited 50% of the duty demanded as per the stay order passed by the Commissioner (Appeals). Since this Tribunal has been taking a view that extended period may not be invokable in all cases of availment of CENVAT credit on MS Channels, Angles & Beams etc., appellants can be said to have made out a case in their favour against demand beyond the normal time limit. Accordingly, we consider that the amount already deposited by the appellant as per the stay order passed by the Commissioner (Appeals) is sufficient - Stay granted.
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