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2014 (2) TMI 573 - AT - Service TaxDenial of Cenvat credit on input service - Courier service, rent-a-cab service, mandapam service and catering service – Waiver of Pre-deposit – Held that:- Following Hero Honda Motors Ltd. Vs. CCE [2011 (7) TMI 240 - CESTAT, NEW DELHI] - the applicants failed to produce any evidence to establish that the freight charges were not included in the assessable value - there is factual dispute in this case - the applicants failed to make out a prima facie case for waiver of the amount – Assessee directed to deposit Rupees ten lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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